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A tax partner is the person you file a joint tax return with, allowing you to divide income and deductibles. The Dutch Tax Authorities (Belastingdienst) use this setup because sharing a household changes your financial picture. If you’re tax partners, you’re usually partners for benefits (allowances) too.
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Two situations are crystal clear: you are automatically tax partners if you’re married or have entered into a registered partnership.
Just moved in together? You are not automatically tax partners. To be considered partners for tax purposes, you must meet at least one of these conditions:
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It is just as important to know when the Tax Authorities do not regard you as tax partners. You are not a tax partner if:
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Having a tax partner comes with financial perks. These usually apply to everyone, but specifically for entrepreneurs, there’s the co-working partner’s allowance.
For everyone
You can shift specific income and deductibles between you and your partner to maximize your tax return. Think of the costs related to an owner-occupied home or your savings and investments in Box 3. Plus, you get a higher joint tax-free allowance in box 3. For people without a tax partner, the tax-free limit in 2025 is €57,684. With a tax partner, that amount doubles to €115,368!
For entrepreneurs
Do you meet the 1,225-hour criterion, and does your tax partner work for your business for at least 525 hours (with a compensation of less than €5,000)? Then you might be entitled to the co-working partner’s allowance (meewerkaftrek). This is a percentage deduction from your profit. You must be able to demonstrate these hours to the Tax Authorities, so it is wise to keep a time registration for this. The more hours your partner helps out, the higher the deduction:
Number of hours worked | Deduction |
Less than 525 | No deduction |
525 – 875 | 1.25% of the profit |
875 – 1,225 | 2% of the profit |
1,225 – 1,750 | 3% of the profit |
1,750 or more | 4% of the profit |
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It’s good to know exactly where you stand with tax partnership, as it can get pretty confusing. Hopefully, this blog has cleared things up so you can get back to running your business. Are you an entrepreneur who could use some help with filing those tax returns? At Kees de Boekhouder, you have a personal bookkeeper for all your questions and an online tool for an overview of your administration, for a fixed monthly fee. Sounds good? Schedule an introductory meeting!
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Not necessarily! You’re only tax partners if you both live at the same address and meet at least one of the additional conditions (such as a notarized contract or having a child together).
Yes, married couples are automatically tax partners, even if they do not live at the same address (unless an official divorce procedure is underway).
This can change the situation, depending on the country and your specific circumstances. This often requires customization or a quick check-in with your bookkeeper.
This is usually not the case, but under very specific conditions and age limits, this can occur if both live at the same registered address.
No, it only ends when the divorce petition has been filed with the court and you actually live apart (registered at different BRP addresses).
No. You can meet the criteria for tax partnership with different people at the same time, but you are still only allowed to have 1 tax partner.
If you want to use the co-working partner’s allowance (meewerkaftrek), the compensation for your partner may not exceed €5,000 per year.
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