Term · Income tax
Fiscal partner
Your spouse, registered partner or cohabiting partner who meets certain conditions. With a fiscal partner, you can split certain items in your tax return.
Joint items, such as mortgage interest, box 3 assets and donations, can be split freely. This often means you pay less tax together.
If your partner works in your business, the partner's employment deduction (meewerkaftrek) or a partner's remuneration may also be worthwhile.