Entering into a marriage affects your tax return in Zoetermeer. As fiscal partners, you can allocate income and deductions in a beneficial manner.
What is fiscal partnership?
By marrying, you automatically become fiscal partners in Zoetermeer. This means:
- You are taxed jointly
- Income and deductions may be allocated
- Higher exemptions for gift tax
- Exemption for partners in inheritance tax
Benefits of fiscal partnership
| Benefit | Description |
|---|---|
| Income allocation | Assets in box 3 can be allocated smartly |
| Deductions | Mortgage interest can be assigned to the partner with higher income |
| Tax credits | Unused credits can be transferred to the other |
| Gifts | High exemption for partners |
Tax return as partners
As fiscal partners in Zoetermeer:
- Everyone must file their own return
- Certain items can however be allocated
- Assets in box 3 are freely allocable
- Mortgage interest deduction can be assigned
Tax-free gifting to your partner
Between married partners in Zoetermeer, you can make unlimited gifts without paying tax. For cohabitants, this applies only with a notarial deed.
Frequently asked questions about marriage and taxes
When am I a fiscal partner?
Immediately upon marriage or registered partnership. For cohabitation, specific conditions apply such as a notarial deed or a joint child.
Will my tax increase or decrease after marrying?
This varies by situation. With unequal incomes, you can often save through smart allocation of deductions.
Am I responsible for my partner's tax debts?
Yes, you can be liable for each other's debts to the Tax Authorities. However, you can request exclusion.