Netherlands Marriage, Partnership, and Divorce Tax Guide

Fiscaal Partnerschap — Fiscal Partnership

• Automatic for married/registered partners: Married couples (gehuwden) and registered partners (geregistreerd partnerschap) are automatically fiscaal partners from the date of marriage or registration. The partnership continues until the divorce or dissolution of the registered partnership (even if the partners live separately — the scheiding van tafel en bed). Cohabitants (samenwonenden) can elect to be treated as fiscal partners by filing a form with the Belastingdienst (the optie voor fiscaal partnerschap — the option for cohabitants who meet the samenlevingsvereisten — the cohabitation requirements: a joint household, a notarial cohabitation agreement, or joint ownership of the main residence).
• Joint return options: Fiscal partners must either: (a) file a joint tax return (gezamenlijke aangifte) — where all income and credits are pooled and the couple is jointly liable for the tax due, or (b) file individual returns with the option to allocate specific income items between them. The joint return is generally more advantageous — the partners can allocate income to the partner with lower income to reduce the overall tax burden (the partnerbijtelling allocation).

Partnerbijtelling — Income Splitting

• Box 1 income allocation: Fiscal partners can allocate box 1 income items between them: (a) salary and pension income can be transferred from the higher-earning partner to the lower-earning partner (up to the amount that brings the lower earner to the first bracket threshold), (b) business profit (winst uit onderneming) can be allocated between partners, (c) income from other activities (ROW) can be allocated, and (d) the eigenwoningforfait (the deemed rental income from the main residence) and the mortgage interest deduction can be allocated between partners (the partners must agree on the allocation in the tax return). The allocation is made in the joint tax return.

Alimony — Partneralimentatie

• Deductible for payer, taxable for recipient: Spousal support (partneralimentatie) paid to an ex-spouse under a divorce agreement (echtscheidingsconvenant) or a court order is deductible for the payer in box 1 (the payer deducts the alimony from taxable income) and taxable for the recipient in box 1 (the recipient includes the alimony as taxable income). The alimony must be periodic and recurring (a lump-sum payment is not deductible unless structured as a periodic payment under a lijfrente). The deduction and taxation apply at progressive box 1 rates (up to 49.5%). The divorce agreement must be registered with the Belastingdienst for the alimony to be tax-deductible (the registratieplicht voor alimentatie).
• Kinderalimentatie — child support: Child support (kinderalimentatie) paid to the custodial parent is not deductible for the payer and not taxable for the recipient. Child support is a personal obligation for the benefit of the child — it is not subject to income tax. The child support is also not subject to gift tax (schenkbelasting) for the child.

Pension Equalisation Upon Divorce

• WVP — 50:50 division: Under the Wet verevening pensioenrechten bij scheiding (WVP — the 1998 Pension Equalisation Act), the pension rights built up by both partners during the marriage are divided 50:50 upon divorce. The pension fund (pensioenfonds) administers the division — the ex-partner receives a direct pension right from the fund (the ex-partner is entitled to a partner pension — partnerpensioen). The division is automatic — the partners can opt out by agreeing in the echtscheidingsconvenant to a different division (e.g., one partner keeps the full pension right and the other receives other assets).
• WTP — partner pension after divorce: Under the WTP (Wet toekomst pensioenen — the 2023 Pension Act), the partner pension continues after divorce — the ex-partner retains the right to a partner pension equal to 40% of the pension base. The pension fund administers the partner pension separately. The ex-partner can choose to take the partner pension as a lump sum (the afkoop option — limited to small pensions under €500 per year).

For the full personal tax system including the joint return rules and the heffingskortingen, see our Personal Tax Guide →. For the pension system and the WTP transition, see our Pension Guide →. For the inheritance and gift tax on divorce settlements, see our Inheritance and Gift Tax Guide →. For the mortgage interest deduction after divorce (the hypotheekrenteaftrek and the 2-year fiscal partnership after separation), see our Mortgage and Home Ownership Guide →.

Fiscaal Partnerschap — Fiscal Partnership

• Automatic for married/registered partners: Married couples (gehuwden) and registered partners (geregistreerd partnerschap) are automatically fiscaal partners from the date of marriage or registration. The partnership continues until the divorce or dissolution of the registered partnership (even if the partners live separately — the scheiding van tafel en bed). Cohabitants (samenwonenden) can elect to be treated as fiscal partners by filing a form with the Belastingdienst (the optie voor fiscaal partnerschap — the option for cohabitants who meet the samenlevingsvereisten — the cohabitation requirements: a joint household, a notarial cohabitation agreement, or joint ownership of the main residence).
• Joint return options: Fiscal partners must either: (a) file a joint tax return (gezamenlijke aangifte) — where all income and credits are pooled and the couple is jointly liable for the tax due, or (b) file individual returns with the option to allocate specific income items between them. The joint return is generally more advantageous — the partners can allocate income to the partner with lower income to reduce the overall tax burden (the partnerbijtelling allocation).

Partnerbijtelling — Income Splitting

• Box 1 income allocation: Fiscal partners can allocate box 1 income items between them: (a) salary and pension income can be transferred from the higher-earning partner to the lower-earning partner (up to the amount that brings the lower earner to the first bracket threshold), (b) business profit (winst uit onderneming) can be allocated between partners, (c) income from other activities (ROW) can be allocated, and (d) the eigenwoningforfait (the deemed rental income from the main residence) and the mortgage interest deduction can be allocated between partners (the partners must agree on the allocation in the tax return). The allocation is made in the joint tax return.

Alimony — Partneralimentatie

• Deductible for payer, taxable for recipient: Spousal support (partneralimentatie) paid to an ex-spouse under a divorce agreement (echtscheidingsconvenant) or a court order is deductible for the payer in box 1 (the payer deducts the alimony from taxable income) and taxable for the recipient in box 1 (the recipient includes the alimony as taxable income). The alimony must be periodic and recurring (a lump-sum payment is not deductible unless structured as a periodic payment under a lijfrente). The deduction and taxation apply at progressive box 1 rates (up to 49.5%). The divorce agreement must be registered with the Belastingdienst for the alimony to be tax-deductible (the registratieplicht voor alimentatie).
• Kinderalimentatie — child support: Child support (kinderalimentatie) paid to the custodial parent is not deductible for the payer and not taxable for the recipient. Child support is a personal obligation for the benefit of the child — it is not subject to income tax. The child support is also not subject to gift tax (schenkbelasting) for the child.

Pension Equalisation Upon Divorce

• WVP — 50:50 division: Under the Wet verevening pensioenrechten bij scheiding (WVP — the 1998 Pension Equalisation Act), the pension rights built up by both partners during the marriage are divided 50:50 upon divorce. The pension fund (pensioenfonds) administers the division — the ex-partner receives a direct pension right from the fund (the ex-partner is entitled to a partner pension — partnerpensioen). The division is automatic — the partners can opt out by agreeing in the echtscheidingsconvenant to a different division (e.g., one partner keeps the full pension right and the other receives other assets).
• WTP — partner pension after divorce: Under the WTP (Wet toekomst pensioenen — the 2023 Pension Act), the partner pension continues after divorce — the ex-partner retains the right to a partner pension equal to 40% of the pension base. The pension fund administers the partner pension separately. The ex-partner can choose to take the partner pension as a lump sum (the afkoop option — limited to small pensions under €500 per year).

For the full personal tax system including the joint return rules and the heffingskortingen, see our Personal Tax Guide →. For the pension system and the WTP transition, see our Pension Guide →. For the inheritance and gift tax on divorce settlements, see our Inheritance and Gift Tax Guide →. For the mortgage interest deduction after divorce (the hypotheekrenteaftrek and the 2-year fiscal partnership after separation), see our Mortgage and Home Ownership Guide →.