Fiscal Partner
Having a fiscal partner can significantly reduce your Box 3 tax liability by doubling your tax-free allowances and thresholds.
Who counts as a Fiscal Partner?
The Dutch tax office (Belastingdienst) considers you fiscal partners if you meet certain conditions. The most common scenarios are:
- Married or Registered Partnership: You are automatically fiscal partners.
- Living Together + Child: You live together and have a child together.
- Living Together + Owned Home: You live together and own the home together.
- Pension Scheme: You registered your partner for your pension scheme.
What are the benefits in Box 3?
If you have a fiscal partner, you can file your taxes together. This has two major advantages for your wealth tax calculation:
1. Double Allowance
Every individual has a tax-free allowance (heffingsvrij vermogen).
57.000 € → 114.000 € (2024)
2. Double Debt Threshold
Small debts are not deductible, but the threshold doubles for partners.
3.700 € → 7.400 € (2024)
Important Note
Fiscal partners can also choose how to distribute their joint assets and deductions between them in their tax return. This calculator simplifies this by treating your assets as a single joint pool to show the total tax impact.