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Home » Reader question » Thai girlfriend in the Netherlands, how do we not become tax partners?
Dear readers,
My girlfriend has had her long stay visa since March this year. She has also been working for a month now and has now received her first salary.
Now we would like to save a certain amount each month. And a joint savings account is perfect for this, of course. Only we would like tax not technically become partners. So that she is still entitled to care allowance, etc
Now my question is whether we could open a joint savings account and save on it together, without becoming tax partners? And where should we pay more attention to what we should or should not do in order not to become a tax partner? And afterwards about this year, so we can each separately arrange our tax refund, etc.?
Thanks in advance for your answer!
Regards,
Ruud
If you are not married, it is better for you to keep your own account.
This prevents problems if one of the two decides that he no longer wants to be a partner and runs off with all the money.
You can also just save in two accounts.
This also prevents nagging at the tax authorities, if the amount should increase, because whose money does that money belong to in that account?
Who should declare that money for tax purposes?
Keep life simple.
Shared account or own account does not matter, what matters is whether you live together and share a household in order to determine if you are tax partners.
The point is also if you just got a long-stay permit, then that is based on a relationship. And if you do not live together, that is a reason to withdraw the permit, after all, it is not the intention that you bring someone to the Netherlands and then do not continue together. Thought the term for that is 5 years and within that term if there is no relationship, by living together, you do not meet the conditions for permanent residence for your girlfriend.
You automatically become an allowance partner from the 1st day that you are registered at a joint address. And that registration at a joint address will be necessary if you have brought her to the Netherlands as a partner, otherwise you will have problems with the IND.
Other criteria apply to tax partnership: you are married or a registered partner of each other, you jointly own the home that is your principal residence, a minor child of either of you is registered at your address, or you have a notarial cohabitation agreement, or you have appointed each other as partners at a pension fund. If you do not meet one of these conditions, you are therefore not a tax partner, but you can still be an allowance partner.
If you run a joint household, you are also partners for tax purposes.
Do not forget that this joint household is also a requirement of the IND with which she maintains her right of residence.
The tax site contains a questionnaire to determine whether you are a tax partner or an allowance partner. Running a joint household is not part of that. How do you make this conclusion as a lawyer?
Ruud, it is not the fact whether or not you have a joint (and/or) savings account that determines whether you will receive a healthcare allowance. The joint income, among other things, determines whether or not you are entitled to healthcare allowance. Based on a number of criteria, the Tax and Customs Administration determines whether or not you are each other's tax partners. When filing a tax return, you as a tax partner can (not required) divide a number of items, for example mortgage interest deduction, and that can be beneficial.
I do not express an opinion on the desirability of a joint savings account. You are, I presume, old and wise enough to do so on good grounds.
However, having a joint savings account does not constitute a tax partnership for cohabitants/housemates.
You are tax partners with a housemate if you meet 1 of the following conditions:
• You are both adults and have entered into a notarial cohabitation contract together.
• You have a child together.
• 1 of you has recognized a child of the other.
• You are registered with a pension fund as pension partners.
• You jointly own your own home in which you both live.
• You are both adults and a minor child of one of you is also registered at your address (composed family).
Does this situation apply to you? But do you rent out part of your home to the person with whom you are registered at the same address? If the property is leased on business grounds, you are not tax partners. You must have a written tenancy agreement.
Two important points that you didn't mention that I think are important.
+ who or what have you given up to act as guarantor?
+ do you live at the same address?
All this is important because then the tax authorities assume that you run a joint household and that has advantages but also disadvantages.
Also keep in mind that if you commit fraud and the tax authorities find out about it, this will probably also have consequences for your girlfriend's status, this will not be dealt with positively by the IMD.
— the following info is from the site of the tax authorities, just search on google —
Who is your tax partner?
Whether you have a tax partner depends on your situation:
You are married or have a registered partnership
You are not married, you do not have a registered partnership and someone is registered at your address
Several persons can be your tax partner, for example:
You are married and someone else is registered at your address
Several people are registered at your address during the year
I don't know for 100%, but if you live together you don't automatically get a care allowance if you don't have enough salary.
As far as I know, the income is added up anyway.
It looks like you want to have it both ways, well that's fine if you started doing that a few years ago like me.
Now the tax authorities are linked to both nl and th and we knew that. We now pay taxes on 2 sides and woe to you if they find out that he still has savings abroad. Then you are going to pay a lot of “wealth bubble” over that in nl.
Even on our pension now they have "cut" in other words we pretended our noses were bleeding.. no problem for them so they just seize up to a certain amount per month, which saves me 300 € per mmd. In addition, all care, etc., received benefits with a fine reclaimed, so pay for 7 years for the time being. A forewarned couple I would say; money for 2.!!!!
But of course you have to know for yourself!!! Success with it.
The systems of the Dutch and Thai tax authorities are not linked in the least.
However, the double taxation treaty concluded between the Netherlands and Thailand does contain a regulation for mutual agreement (article 25) and a regulation for the exchange of information (article 26).
You talk about "wealth tax". By this you probably mean the (Dutch) capital gains tax (box 3) and you are therefore a resident of the Netherlands and a taxpayer.
In that context I cannot place your comment that you now pay taxes on both sides. You can not pay tax in the Netherlands and also in Thailand. Pursuant to Article 4 of the Convention, you are only liable for tax in 1 country. You cannot be resident in both countries for 183 days or more.
Because I read that you have to repay benefits, it is possible that you still live in Thailand, but that you deregistered from the Netherlands too late and therefore enjoyed benefits for too long. But even then there can be no question of paying (income) tax in both the Netherlands and Thailand. Your registration in the BRP is then not leading for your Dutch tax liability, but Article 4 of the General State Tax Act and must then be assessed according to the circumstances.
All in all a confused story..
However, there is one exception to paying double tax on the same income if Rocky still lives in Thailand. This concerns social security benefits originating from the Netherlands, such as an AOW or WAO benefit. This is because nothing is regulated in the Treaty and both countries are therefore allowed to levy.
“In addition, a joint savings account can sometimes be quite complicated from a tax point of view. This is usually not a problem for tax partners, because the balance can be divided as desired by tax partners. It changes when you decide to open a joint account with friends. Then everyone must declare his saved part to the tax authorities. ”
As shown above, everyone declares his own share to the tax. So you might as well take 2 separate bills, it's easier than that. Saves you adding, subtracting, multiplying and dividing from a mathematical point of view.
For allowances it turns out that you are her allowance partner after all and you add up for assets and income, then you have to keep an eye on what is and is coming in total. There is almost always a surcharge depending on that.
When are you a tax partner?
You are a tax partner if you meet one of the following conditions:
You are married.
You are a registered partner.
You are unmarried and you are both registered at the same address with the Municipal Personal Records Database (GBA), you are both of age and have concluded a notarial cohabitation contract together.
You are unmarried and you are both registered in the GBA at the same address and you meet one of the following conditions:
You have a child together.
One of you has acknowledged a child of the other.
You are registered with a pension fund as pension partners.
You own a home together.
A minor child of one of you is also registered at your address (composite family). Please note: does this situation apply to you? But is it a rental on business grounds? In that case you are not tax partners. You must then have a written rental agreement.
You were already tax partners the year before.
If you meet one of the above situations, you are obliged to be a tax partner.
This does not include having a joint savings account. If the savings account is shared and everyone is entitled to a certain share (eg 50/50 or 40/60), then both must state their share of the savings account in the income tax return.
A joint savings is therefore no problem at all, just make sure that it is clear what the ratio is in terms of savings.
If you live together at the same address, you are usually tax partners and each other's income must be taken into account for certain points (including the deduction of healthcare costs)
Being a tax partner can also be an advantage, because one can make use of both exemptions and when deductions are divided, these can be allocated to the partner with the highest income tax rate.
The division of deductible items (box 1) and assets (box 3) can be determined per year.
How/what just has to be looked at per situation.
I would do it exactly as Ruud described it above, and I also see no big difference in saving on my own account.
The only difference is the tax, and the possibility that in the event of a fight, one of the two will get out of the dust with the money saved.
Furthermore, with joint savings you also run the risk that one of them will withdraw money from the account for sudden expenses, whereby one becomes the big saver and the other the big enjoyer.
I would also say keep it simple, and go a little bit further, with also keep it sensible.
For healthcare allowance, both incomes are added together. So becomes lower and possibly zero. Tax partner or not.
I would do exactly as suggested above. Keep simple. But actually you should be able to submit such questions to the tax authorities yourself. I know that they do everything to make that difficult (I have experience with it myself) and they screen with Facebook and Twitter where you can submit your questions. But I don't think those are channels to discuss such issues and nowadays just do it by letter to my local tax office. With that you also have something black and white, should it cause problems later.
You cannot be each other's tax partners if you live together. And that is, after all, the case if you brought your girlfriend from TH over. Then she is of course registered at your address, and you are tax partner with the person who is registered at the same address. Several people can even be registered at the same address. Then the tax partnership is determined on the basis of the tax return.
Now it will be that you live with only your girlfriend and no one else at your address. Your girlfriend has started working, receives a salary, so a tax return in March 2020. You can file a declaration together, you can also do this together. The choice is yours. But you are a tax partner. There is no choice in that.
Don't worry about a savings account. In any case, you hardly get any interest in NL. And in any case, you may jointly increase a tax-free allowance of EUR 2018K over 60. In 2019, that is Euro 720 more.
Go to the website of the Tax and Customs Administration. Tap the words: fiscal partnership in the white search box at the top right. Read! Then type in the words: tax-free allowance. Also read. That was it!
increasing tax-free capital must of course be tax-free. See there.
In a number of cases it is quite possible to live together without there being a tax partnership. Oh up https://www.consumentenbond.nl/belastingaangifte/keuzehulp/fiscaal-partnerschap you can see when you are each other's tax partners. Unmarried cohabitants without a registered partnership or notarial cohabitation contract are not each other's tax partners. They can, however, be regarded by the Tax and Customs Administration as allowance partners. There are advantages to the tax partnership, but it can also have disadvantages.
Yes, dear Leo, if you have rented a room at the same address/run an independent household and therefore have nothing to do with other housemates/with a housemate, in that case you are not a tax partner. I don't think that has anything to do with the original question. In short: if you live together, you are by definition each other's tax partners.
RuudB: “In short: if you live together, you are by definition each other's tax partners.”
I give up. On May 25 at 12:57 I have already given the conditions that apply to be regarded as tax partners. This was more or less repeated by some afterwards. Apparently there is poor reading and wrong messages keep popping up.
This also applies to the issue of entitlement to (care) benefits. See in that regard:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/toeslagen/hoe_werken_toeslagen/kan_ik_toeslag_krijgen/partner/mijn-toeslagpartner
in:
https://www.belastingdienst.nl/wps/wcm/connect/nl/toeslagen/content/hulpmiddel-heb-ik-een-toeslagpartner
In too many responses I come across legal rules I devised myself, but I do realize that they have no legal force.
Dear Lammert, reading and listening is not easy for many and regarding this matter I can fully understand that you write to give up. But I hope that this does not also apply to other (tax-technical) matters because your very expert knowledge about taxes and everything related to it is very much appreciated by many readers of Thailand Blog and certainly also by me!
I will continue with that, Leo Th. I just give up the courage to explain once again when you are each other's tax partners and what the rules are when obtaining benefits.
I do have a tip for those who want to know whether and how high their allowance will be. The website of the Tax and Customs Administration contains an easy test calculation to find out via the following link:
https://www.belastingdienst.nl/rekenhulpen/toeslagen/
Dear RuudB and other responders,
Please read this text on the website https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/relatie_familie_en_gezondheid/relatie/fiscaal_partnerschap/iemand_op_uw_adres_ingeschreven/iemand_op_uw_adres_ingeschreven
Living together does not automatically make each other tax partners and the questioner will be able to determine that himself.