#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)—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 (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 of the above special case tax ruling, 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.

Back to the Tax Alert:
what does the new tax policy mean
in practice?
  • The new policy is binding on the Tax Inspector for future and past years
    In assessing your income tax return the Tax Inspector will be bound by the uniform tax policy (and not informal / individual inspector opinions), which considerably impacts the risk of tax reassessment and fines in case the tax inspector has grounds to believe that you or your fiscal partner must have declared 50% of joint Box 2 income and Box 3 assets.
    01
  • For reassessments of the past fiscal years (if any) prepare to pay the tax bill
    Say, you have distributed undeclared Box 2 dividends from your foreign company in 2024 to your Dutch bank account and the Tax Inspector asked why your spouse hasn't declared 50% of them. If you haven't arranged for an individual tax ruling (like we arranged above for one of our clients), then your chances at defeating the tax bill completely by relying on legitimate expectations (vertrouwensbeginsel) principle (i.e. "this was the common tax practice!", "you silently approved all my returns!") are slim. There is no case law which could support the view that the official interpretation of the law was in your favor at the time.
    02
  • Appeal, Appeal, Appeal
    In case of a reassessment you shall appeal both the fact of the reassessment itself and the imposed fines for the incorrect filing (if any). Refer to the facts that: 1) this allocation was a widespread and accepted practice among expat families, grounded in a reasonable interpretation of Dutch tax law; 2) you acted upon explicit professional tax advice, consistent with prior Tax Authority behavior that included silence, lack of corrections, and even favorable rulings OR upon publicly accessible advice. See here , here, here and here , for example; and 3) you expressly and consistently opted for partial non-resident status in your return;
    Such circumstances establish a pleitbaar standpunt (defensible position), which precludes punitive fines under Dutch law.
    03
  • If you were planning not to declare Box 2/3 in 2025/2026 - revise your strategy
    Now that the 2025 fiscal year end is looming you still have some time to calculate the effect of the need to declare 50% of the joint box 2/3 income/assets on the bottom line of your return (you can leave your 50% undeclared in 2025 and 2026 if you have a 30%-ruling in effect at least since December 2023)
    04
  • Consider submitting Box 3 appeal for past and future periods in case your real returns on Box 3 assets are negative or close to nil
    Under the current transitional Box 3 regime for the 2021 - 2027 fiscal years the Tax Authority allows you to file an appeal claiming that your imputed returns (in 5.88% (2025) / 7.78% (/2026) for investments and 1.44% (2025) for savings) are higher than the actual returns on your investments. Our next Box 3 Guide will describe in detail the alternative routes and will prepare you for the new Box 3 2028 regime. Click here to subscribe to our newsletter.
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