#TAXalert
Partial tax non-residents must declare 50% of their Box 2 & Box 3 income attributed to their spouses
According to the new Dutch Tax Administration ruling—mandatory for all Tax Inspectors (KG2022:0521, dated 17 October 2025, further - "Opinion")—partial non-residents (“partieel buitenlands belastingplichtigen”) benefiting from the 30% ruling who opt for specific resident treatment in their income tax return must allocate 50% of their joint Box 2 and Box 3 income, such as dividends and savings, to their tax-resident fiscal partner (without a 30% ruling/pnr status). This policy applies retrospectively to all years in which the “attribution to partner with a 30% ruling” could have been used.
This marks a clear break from long-standing practice dating back to 2013. The 2013 Decision of the State Secretary of Finance (DGB 2013/70M) was often read as allowing spouses to allocate all Box 2 and Box 3 assets to the partner with the 30%-ruling, effectively removing them from Dutch tax. Practitioners relied on this view, supported by informal confirmations from the Tax Administration and even written rulings. Less than two years ago, we ourselves received a ruling stating that “as long as the partner has the 30%-ruling, the foreign property of the other partner does not need to be declared.” The new policy Opinion (KG2022:0521, October 2025) overturns that interpretation: the 50% share of the joint Box 2/3 assets of the other partner must be declared / subject to income tax.
...Prepare for Tax Policy Shift
F.A.Q. on fiscal treatment of spouses
Before we discuss the risks and potential solutions as result of the Opinion, let's remind ourselves of the general rules on personal income taxation of fiscal partners in the Netherlands
You:
Where does the 50% come from?
S.A.L.T.:
From an income tax perspective, spouses are automatically fiscal partners, meaning that by default Box 2 and Box 3 assets acquired during the marriage belong equally (50/50) to both spouses, irrespective of whose name is on the title.
You:
What do you mean "by default"?
S.A.L.T.
The default 50/50 rule applies unless you have a marriage agreement (huwelijkse voorwaarden) in place which explicitly sets alternative arrangements.
You:
What about Box 2/3 assets which the partners got before the marriage?
S.A.L.T.:
They are included into the 50/50 distribution if the marriage is concluded prior to 2018. Otherwise, they are allocated (and shall be declared) according to whose name is on the title.
You:
Does this concern only spouses?
S.A.L.T.:
No. You are also fiscal partners if: (i) you have registered a partnership in a municipality (geregistreerd partnerschap); or (ii) if you are registered at the same address in the municipality and:
- you have a child together;
- one of you have legally recognised the other’s child;
- you are recognised as partners under a pension scheme; or
- you jointly own a home you live in.
You:
So each of fiscal partners shall file their own 50% share of joint Box 2/3 income/assets?
S.A.L.T.:
Spouses do have flexibility to deviate from this standard 50/50 allocation in their tax return to optimise their overall tax burden but the combined pool of declared items in Box 2/Box 3 generally shall always equal 100%.
You:
And what if my spouse does not reside in the Netherlands?
S.A.L.T.:
You still have to declare 50% of your worldwide joint assets, while you partner doesn't have to file a tax return (unless Dutch source income is owned)
You:
Does it matter if I file a separate/joint income tax return?
S.A.L.T.:
Each spouse is individually responsible for their own tax returns, any omissions and payments, regardless of how/whether you file.
Failing to report jointly-owned assets can have consequences for both partners, since the Dutch tax authorities may seek recovery from the communal marital estate.
Failing to report jointly-owned assets can have consequences for both partners, since the Dutch tax authorities may seek recovery from the communal marital estate.
Back to the Opinion:
what does the new tax policy mean
in practice?
in practice?
- The new policy is binding on the Tax Inspector from 17.10.25 for not definitely closed tax yearsThe Opinion is mandatory for the Tax Authority from the date of publication with respect to all open tax periods. When reviewing your tax return, the tax inspector will follow a unified tax policy (rather than informal or individual inspector opinions), which significantly increases the risk of tax reassessments and penalties if the inspector has grounds to believe that you or your tax partner should have declared 50% of joint Box 2 income and Box 3 assets. Notably, this official opinion is binding from 17 October 2025 (the date of publication), as set out here and here. However, for the tax inspector, this may also mean that the new opinion does not apply only to those periods for which, as of 17.10.2025, the Tax Authority has issued a final assessment (definitieve aanslag) and the 6-week appeal period (onherroepelijk) has expired. In practice, this mainly concerns the years 2024–2026.>>
- For reassessments of the past fiscal years (if any) prepare to pay the tax billSituation
Suppose that before October 2025, you transferred Box 2 dividends from your foreign company to your bank account in the Netherlands. In your personal tax return for 2025, you stated: “partial non-resident tax status chosen and allocation of Box 2 and Box 3 of the spouse to the partner with this status.” The tax inspector responds by demanding you declare 50% of Box 2/3, citing that the policy opinion had already been published at the time your return was filed.
Your actions
Substantiate your position by relying on the principle of legitimate expectations (vertrouwensbeginsel): at the time the dividends were declared, the opinion had not yet been issued, and you followed the Tax Authority’s explanations in section 14.2.3 (here and here). In these, the Tax Authority expressly allowed not declaring Box 2/3 without mentioning the exception for fiscal partners, which is stated in the new opinion.
Likewise, refer to the 2013 decision of the State Secretary for Finance (DGB 2013/70M), question and answer 1, which provides you with a legally defensible position that the asset allocation to the partner and non-declaration was permissible and not in obvious conflict with the law. If Box 3 full non-declaration for 2025 cannot be defended, argue that the exemption shall be applied proportionally in the amount of 289/365 (i.e., the number of days in 2025 before the Opinion was published)<<
Reliance upon information on the tax authority's (Belastingdienst) website
The Dutch Supreme Court ruled (HR 5 November 2021 (V-N Vandaag 2021/2621) in favor of the taxpayer by applying the principle of legitimate expectations (vertrouwensbeginsel). At the time the insurance policy redemption took place, the Tax Authority’s website stated that the punitive tax did not apply for policies issued before 16.10.1990. The Tax Authority nevertheless imposed the punitive tax, arguing that the policy had been amended after that date. The Court decided that taxpayers may rely on a general public explanation by the tax authority (algemene voorlichting), provided there is no obvious contradiction between the guidance and the law at the moment the action resulting in an additional tax assessment was performed. In such circumstances, the legitimate expectations principle protects the taxpayer from unexpected disadvantages due to reliance on official public information, even if the tax authority later changes its interpretation or the explanation is found to be incorrect.
And what can be done over 2026?
I want to distribute dividends and to sell the foreign company's shares when the Opinion is already published
- Relying on case law is riskyThe principle of legitimate expectations cannot be applied to dividends distributed after 17 October 2025. Other precedents are not as significant. Nevertheless, it is worth to take a risk and invoke the principle of legal certainty (rechtszekerheidsbeginsel) and the argument that consistent application of the transitional period for partial tax non-resident status (in 2026) should imply that previous policy also applies to the transition period.01
- Alternative option: change of tax residencyYour actions
Changing your tax residency can be an attractive option, especially if by 2026 you have lived in the Netherlands for less than 8 years. In this case, an exemption (passantenregeling) from the deemed tax on the sale of a share in a foreign company can apply to you—the main tax issue during emigration. It is also important that you actually relocate and obtain tax residency in another country for at least one year, and that tax savings are not the main reason for your move.02 - Appeal, Appeal, AppealIn case of additional assessments, you should challenge both the fact of the reassessment and any penalties imposed for incorrect filing. In addition to the arguments above, refer to the following facts:
- Such distribution was a widespread and commonly accepted practice among expat families, based on a reasonable interpretation of Dutch tax law;
- You acted in accordance with clear professional tax recommendations, which are consistent with previous behavior of the tax authorities, including silence, absence of corrections, and even positive decisions, OR in line with publicly available advice. See, for example, here, here, here, and here;
- In your tax return, you explicitly and consistently chose the status of partial tax non-resident.
03 - Calculate the risksCalculate how the risk of declaring 50% of joint income/assets in Box 2/3 will affect the final amount of your tax return.04
- Consider the Box 3 appeal option, if your actual return on assets in Box 3 is negative or close to zero.Under the current transitional regime for Box 3 (financial years 2021–2027), the tax authority allows you to submit an appeal stating that the deemed return (5.88% (2025) / 7.78% (2026) for investments and 1.44% (2025) for savings) is higher than your actual yield. In our next Box 3 guide, we will provide detailed alternative calculations and prepare you for the new Box 3 regime (not expected before 2028). Click here to subscribe to our newsletter.05
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