Optimize tax deductions and credits between fiscal partners. Learn allocation strategies for mortgage interest, donations, Box 3 assets, plus credit transfers.
Move from explanation to a personal calculation with current rates.
Open calculator2025-12-12
Belastbaar editorial team
Minimum Income
€8,470
For income allocation
Fiscal partnership (fiscaal partnerschap) allows couples to optimize their tax position by allocating certain income and deductions between partners.
Unmarried couples living together if:
Fiscal partners can allocate certain deductions in any proportion they choose.
Generally allocate deductions to the partner with:
Example: Partner A: Income €80,000 (49.5% bracket) Partner B: Income €35,000 (37.56% bracket) Joint mortgage interest: €6,000
Allocate €6,000 to Partner A:
*Deductions capped at 37.56% rate
If allocated to Partner B:
In this case, same result due to deduction cap. But if Partner B was below threshold, allocating to A would be better.
| Deduction Type | Allocation Rule |
|---|---|
| Mortgage Interest | Freely allocatable (0-100%) |
| Charitable Donations | Freely allocatable (0-100%) |
| Healthcare Expenses | Freely allocatable (0-100%) |
| Education Expenses | Fixed to earner |
Partner A: €80,000, Partner B: €30,000, Mortgage interest: €12,000
As fiscal partners, you can allocate deductions (mortgage interest, donations, healthcare) to either partner. The higher earner gets more tax benefit!
The general tax credit (algemene heffingskorting) can be transferred between fiscal partners.
How to Claim: 1. File joint tax return 2. System automatically calculates transfer potential 3. Choose to apply transfer 4. Payment to receiving partner
If your partner has low or no income, you can transfer their unused general tax credit to yourself, reducing your tax bill.
Combined Exemption
€115,368
Double the single exemption
Fiscal partners can freely allocate Box 3 assets and debts between them.
Since both partners have same Box 3 rate (36%), allocation mainly matters for:
Strategy 1: Equal Split
Strategy 2: One Partner
Tip: If close to threshold for toeslagen, consider how Box 3 allocation affects toetsingsinkomen (assessment income) for each partner.
Fiscal partners can freely allocate Box 3 assets (and debts) between them. Strategic allocation can minimize total Box 3 tax.
Use our free calculators to calculate your personal situation:
Fiscal partners can freely allocate deductions like mortgage interest to the partner with the highest tax rate. Box 3 assets can also be allocated to optimize the use of exemptions.
For income allocation between fiscal partners, there is a minimum threshold of €8,470. Below this, some allocations may not apply.
Fiscal partner rules and allocation options
Disclaimer: This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice about your specific situation.
