8 March 2024

Key update for the Dutch income tax return 2023!

The income from primary residence is considered a common income element which can be allocated between fiscal partners. In the Dutch income tax return 2023, special attention is needed to determine the most beneficial allocation. As the deduction of mortgage related expenses is limited to 36.93% it is not necessarily most beneficial to allocate the income from primary residence to the highest-earning partner, who may be paying 49,5% tax on the deemed income from primary residence.

Please reach out for more information.

Office Eindhoven

Beemdstraat 205652 AB EindhovenT: +31 40 8001940

Office Amsterdam

John M. Keynesplein 1-27Say Building B1066 EP AmsterdamT: +31 20 8002345