Spouses, registered partners and children

The levy of Dutch income tax is 'emancipated' which means that every individual is in essence taxed individually (no joint filing possibility). Married couples and those who live together on the basis of a registered partnership are also individually subject to income tax. For couples living together (mutual household), but without an officially registered partnership, special rules apply.

If a couple is married, has a registered partnership or meets the definition of mutual household, they are allowed to allocate certain categories of income and certain deductions and allowances between themselves. They can make an election for this allocation in their annual income tax return, as long as 100% of the common income elements are declared in the tax returns.

The income of children under the age of 18 in essence constitutes taxable income for the parents, with the exception of income from employment for which the child is independently subject to tax on an individual basis.

For married partners who are going through a divorce or who are not living together special rules apply.