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  1. Home
  3. Tax Advice
  5. Fiscal Partnership
  7. fiscal-partner-deductions

Optimize Deduction Split Between Partners

Medium Priority
Fiscal Partnership
Medium risk
Estimated Savings
€0 - €1,000

As fiscal partners, you can allocate deductions (mortgage interest, donations, healthcare) to either partner. The higher earner gets more tax benefit!

Where do you do this?

Belastingdienst

What did we assume?

These inputs are still unknown. Confirm them for a more accurate estimate.

Fiscal partner
Partner income
Gross salary
Marital status

Action Steps

  1. 1Assign deductions to the partner with higher marginal tax rate
  2. 2Mortgage interest: usually best with higher earner (up to 37.48%)
  3. 3Donations: higher earner gets more benefit
  4. 4Healthcare costs: threshold is based on combined income
  5. 5Use tax software to try different splits and see the outcome
  6. 6This applies to joint deductions, not personal items

Requirements

  • •Must be fiscal partners (married, registered, or cohabiting)
  • •File joint tax return or coordinate declarations

Calculate Your Savings

Optimize Deduction Split Between Partners

As fiscal partners, you can allocate deductions (mortgage interest, donations, healthcare) to either partner. The higher earner gets more tax benefit!

Adjust Your Situation:

Income of the partner with lower income

Calculation Breakdown

Base Amount
€3,115
Deductible Amount
€0
Tax Rate
0.0%
Annual Savings
€0
Max general tax credit€3,115
Partner's used credit€3,115
RequirementsFiscal partners, one low/no income
Deductible percentage:0.0%

Important to know:

  • • This calculation is an estimate based on 2026 tax rates
  • • Actual savings may vary depending on your total income
  • • Always consult a tax advisor for complex situations

Questions for Bas

Related scenarios

Single vs fiscal partner
See how partner allocation changes credits and thresholds.

Related Tax Advice

Tax Credit Transfer (Heffingskorting Overdracht)Optimize Box 3 Asset Split Between Partners
This information is for guidance only and should not be considered professional tax advice. Consult a tax professional for your specific situation.