Partner in another country

If you work in the Netherlands and your partner lives in another country, special rules apply for taxes and allowances. 

Taxes if your partner lives outside the Netherlands 

If you work for a Dutch employer, your employer will automatically deduct payroll tax from your salary. Your payslip shows your gross wages, your net wages and the amounts that have been deducted. 
 
You can file a tax return once a year. Most people get a letter in February, and the tax return must be filed before 1 May. After you have filed your tax return you might get money back, but you might have to pay more tax. 

Benefits partner living abroad 

If you are married or you have a registered partner, you are benefits partners. This applies even if your partner does not live in the Netherlands. Your partner needs to have a citizen service number (BSN). To apply for this, go to an RNI counter or fill in the BSN application form and select ‘benefits partner living abroad’ as the reason. You can get this form from Belastingdienst. 

Register your partner on time. If your partner is not registered, Belastingdienst will receive incorrect information. This means you might get too much supplementary child benefit or too little healthcare benefit, and you might have to pay money back later. If your partner is already mentioned in the letter you receive about an allowance, you do not need to make any new arrangements. 

Which allowances can you get? 

If you, your partner and/or your child live outside the Netherlands and receive income or an allowance from the Netherlands, you can usually still get healthcare benefit, childcare allowance and supplementary child benefit. You cannot get housing benefit if you live outside the Netherlands. For all of these allowances, both of you need to have a BSN. You can claim allowances or make changes using your DigiD or eIDAS in Mijn Toeslagen. If you do not have a DigiD, you can call Belastingdienst’s Tax Information Line for Non-Resident Tax Issues on +31 555 385 385. Make sure you have your BSN numbers close at hand. 

Report changes quickly 

Allowances are an advance payment. If your income, family situation or address changes, you must report this quickly in Mijn Toeslagen. If you do not, you might have to pay back allowances later.