Entering into a marriage affects your tax return in Utrecht. As fiscal partners, you can strategically divide income and deductions.
What is Fiscal Partnership?
By getting married, you automatically become fiscal partners in Utrecht. This means:
- You are taxed jointly
- Income and deductions may be divided
- Higher exemptions for gift tax
- Exemption for partners in inheritance tax
Tax Benefits of Fiscal Partnership
| Benefit | Explanation |
|---|---|
| Income Division | Advantageously allocate box 3 assets |
| Deductions | Allocate mortgage interest to the partner with higher income |
| Tax Credits | Transfer unused credits to the other partner |
| Gift Tax | Substantial exemption between spouses |
Tax Return as Partners
As fiscal partners in Utrecht:
- You file individual returns
- Certain items can be divided between you
- Box 3 assets can be freely allocated
- Mortgage interest deduction can be strategically divided
Tax-Free Gifting to Partner
Between married partners in Utrecht, 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 cohabitants, specific conditions apply such as a notarial contract or a joint child.
Will my tax increase or decrease after marriage?
This depends on your incomes. With unequal incomes, you can often save through smart allocation.
What if my partner has tax debts?
In some cases, you may be liable for each other's debts to the Tax Authorities. Request exclusion of liability if necessary.
Practical Information in Utrecht
For legal questions about marriage and taxes, you can go to the Juridisch Loket Utrecht, Catharijnesingel 55. For court cases, the Rechtbank Midden-Nederland, Vrouwe Justitiaplein 1, is the designated location.