What is the fiscal position of the non-working partner?
The fiscal position of the partner in the Dutch tax system is largely independent of yours. Yes, in principle, it is possible to shift expenses and income between you and your fiscal partner as a tax unity, but your wages will be taxed independently. To compensate income differences, Dutch tax law has a number of tax credits for different situations such as non-working partners, single parents, etc. Non-working partners are entitled to a tax credit (the so-called algemene heffingskorting). One of the conditions is that the working partner pays enough tax to equal the tax credit.
