Entering into a marriage affects your tax return. As fiscal partners, you can divide income and deductions in a beneficial way.
What is fiscal partnership?
By getting married, you immediately become fiscal partners. This means:
- You are taxed jointly by the Tax Authorities
- Income and deductions may be divided
- Higher exemptions for gifts
- Exemption for partners in inheritance tax
Benefits of fiscal partnership
| Benefit | Explanation |
|---|---|
| Income splitting | Strategically divide assets in box 3 |
| Optimise deductions | Allocate mortgage interest to the partner with higher income |
| Utilise tax credits | Transfer unused credits to the other partner |
| Gift tax benefit | High exemption for gifts between partners |
Tax return as partners
As fiscal partners:
- Each files their own return
- Certain items may be freely divided
- Assets in box 3 can be flexibly allocated
- Mortgage interest deduction can be strategically divided
Tax-free gifting to your partner
Between married persons, you can gift tax-free without limit. For cohabitants, this applies only with a notarial cohabitation agreement.
Frequently asked questions about marriage and taxes
When am I a fiscal partner?
Immediately upon marriage or registered partnership. For cohabitation, only under specific conditions such as a notarial contract or joint child.
Does my tax increase or decrease after marriage?
This depends on your incomes. With unequal incomes, you can often save through smart allocation.
Am I responsible for my partner's tax debts?
Yes, you can be liable for each other's debts to the Tax Authorities. You can request exclusion from liability if necessary.
Practical questions and answers
What changes fiscally after a marriage?
You are taxed jointly, can divide income and deductions, and benefit from higher exemptions and the partner rate.
Do we have to file jointly?
No, everyone files their own return, but you can divide items for tax benefits.
What does fiscal partnership mean exactly?
Automatic upon marriage: divide joint income and deductions for lower tax burden.
Can I save tax by getting married?
Often yes, especially if one partner has low income. The general tax credit can then be transferred.
How does mortgage interest deduction work after marriage?
The deduction and the deemed income from home ownership can be divided between partners for the best tax result.
Summary
A marriage automatically makes you fiscal partners, offering opportunities to smartly divide income and deductions for tax benefits.
Key points
- Immediate fiscal partnership upon marriage
- Option to divide income and deductions
- Transfer of tax credits
- Individual returns with joint optimisation