Entering into a marriage affects your tax return in Rijswijk. As tax partners, you can divide income and deductions for financial advantage.
What does tax partnership mean?
By marrying, you automatically become tax partners in Rijswijk. This means:
- You are taxed jointly
- Income and deductions may be divided
- Higher exemptions for gift tax
- Exemption for partners in inheritance tax
Financial benefits of tax partnership
| Benefit | Description |
|---|---|
| Income splitting | Assets in Box 3 can be divided smartly |
| Deductions | Mortgage interest deduction assigned to partner with higher income |
| Tax credits | Unused credits can be transferred to the other partner |
| Gift tax | Generous exemption for partners |
Tax return as partners
As tax partners in Rijswijk:
- Everyone files their own return
- Certain items are however divisible
- Assets in Box 3 freely divisible
- Mortgage interest deduction assigned to one partner
Tax-free gifting between partners
In Rijswijk, spouses can make tax-free gifts without limit. For cohabitants, this applies only with a notarial cohabitation agreement.
Frequently asked questions about marriage and taxes
When am I a tax partner?
Immediately upon marriage or registered partnership. For cohabitation only under specific conditions such as a notarial contract or joint child.
Does my tax burden change after marriage?
This varies by situation. With unequal incomes, smart division can often save tax.
What if my partner has tax debts?
You can become liable for each other's debts to the Tax Authorities. Consider a request for exclusion from liability.
Contact and support in Rijswijk
For legal advice on marriage and taxes, you can go to the Juridisch Loket Rijswijk. For cases that go to court, Rijswijk falls under the Rechtbank Den Haag.