Dutch tax rules continue to treat fiscal partnership, care-cost deductions and waived volunteer allowances as separate claims. Each has its own conditions and records. The result can determine who may claim a deduction in a household return.
Why this matters
Sharing an address, mortgage or bank payment does not create one tax position. For 2026, a parent and adult child must both have been 27 by 31 December 2025. A general fiscal-partnership condition must also apply. Care-cost claims need payment records and supporting evidence. Keep private care costs out of company records. For an ANBI, a waived allowance counts as a gift only if a real, payable allowance existed. Missing records can lead to extra tax, interest and adviser costs.
Example
An adult daughter owns a home with her mother and pays for her prescribed diet. Their shared home does not decide whether they are fiscal partners. For a care-cost claim, the daughter keeps the prescription, invoices, bank payments and reimbursement details. She records why her mother depended on her care. The daughter volunteers for a local ANBI. Before she waives an allowance, the board must approve it and show the organisation could have paid it.
XTROVERSO tips
- Start with the correct tax year. Check the rules and reference date for the return concerned. Do not use current software settings for an older claim.
- Check fiscal partnership separately. Record the ages, relationship, address and relevant partnership condition. Joint ownership alone does not settle the answer.
- Build a care-cost file. Keep invoices, bank records, prescriptions and reimbursement details together. Note who paid each cost and who received the care.
- Record the allowance before the waiver. The ANBI should approve the volunteer allowance, confirm it can pay, and record the volunteer’s written decision to waive it.
- Separate private and business payments. Keep care costs, company expenses and charitable gifts out of the same bank account and bookkeeping entry.
- Plan for a later correction. Check whether the household can absorb extra tax, interest and adviser costs before relying on a deduction.
Need a review of a household tax file or volunteer allowance record? We can check the facts before you file
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Taxence – Samenwonende moeder en dochter zijn geen fiscale partners
- Belastingdienst – Toelichting aangifte inkomstenbelasting 2019
- Belastingdienst – Fiscaal partnerschap 2026
- Belastingdienst – Aftrek specifieke zorgkosten
- Belastingdienst – Vrijwilligersvergoeding als gift aftrekken
- Belastingdienst Kennisgroepen – Verrekening met vrijwilligersvergoeding
- Rechtspraak – ECLI:NL:RBNNE:2026:3287
- Belastingdienst – Vrijwilligersverklaring
