Going to live (or marry) together with your partner, that can be complex enough. But did you know that you then also have to file a joint tax return? Below, we talk about when exactly you then need to file such a joint tax return.
De facto living together
Here, there is no impact on your tax note. Each partner continues to file his or her own tax letter. Nothing is added together, no joint tax letter is filed, nothing from that.
You may have started living together, but it has no impact for your personal income tax return. You continue to file a separate tax return.
Living together legally or getting married
Whether you legally start living together or get married: in terms of filing a joint tax return, it means exactly the same thing.
So how do we determine from when you have to file a return together? Well you have an income year, the year the figures are about. For example, all your pay slips from 2023, then we are talking about the income year 2023, for which you file the tax return in 2024 (assessment year).
The situation you have on 1 January of the assessment year determines whether you file a return together or alone.
Some examples to clarify. So marriage or legal cohabitation are identical here:
- You start living together legally on 1 April 2023. We are going to file the return from 2023 (income year), to be filed in 2024 (assessment year).
On 1 January of the assessment year (2024), the partners were legally living together. The return for income year 2023, filing in 2024 is a joint tax return.
- You put an end to legal cohabitation on 2 January 2024. It is about the 2023 return (income year), to be filed in 2024 (assessment year).
On January 1 of the assessment year (2024), the partners were still legally living together. The 2023 return, filed in 2024 is a joint tax return.
- You get married on 1 April 2023 and sign the divorce on 1 December 2023. It is about the 2023 return (income year), to be filed in 2024 (assessment year).
On January 1 of the assessment year (2024), the partners were no longer together. There is no need to file a joint return. Which presumably will be good.
So we are looking at January 1 of the assessment year?
Yes, always in taxation by the way. You take a picture on 1 January of the assessment year and the situation at that time determines your tax return from the previous year.
As an example: a child born on 31 December 2023? Does that count towards the personal income tax of income year 2023, whose return you file in 2024 (assessment year)?
What was the situation on 1 January of the assessment year (2024)? If so, the child is part of the family. So the child will count in full for the 2023 (income year) tax return, the return of which you file in 2024.
So are there any differences between legal living together or marriage?
Attention, we are therefore talking about legal living together! De facto living together has no impact.
Looking only at whether you have to file a joint return? No, then there is no difference between legally living together or getting married.
So in terms of timing from when you have to file a joint return, there is no difference either.
But in other areas, the differences between living together legally and getting married are pretty big! You can get a first insight into these differences via the notaris.be website.
