Divorce and Dutch taxes: what to watch in your return

Divorce affects your tax return in more ways than you think

Divorce changes much more than your address or your civil status. Fiscal partnership, mortgage interest deduction, alimony, pension, and box 3 can all shift.

This article walks through the main tax points for tax year 2025 so you know what to watch for when filing in 2026.

Step 1: When does fiscal partnership end?

Fiscal partnership determines whether you can allocate deductions and certain income items between you.

For married couples and registered partners

You stop being fiscal partners only when both conditions are met:

1. A divorce petition or dissolution request has been filed with the court
2. You are no longer registered at the same address in the municipal records

For cohabiting partners

For cohabiting partners, fiscal partnership generally ends once you are no longer registered at the same address.

Choice in the year of separation

If fiscal partnership ends during the year, you can often still choose to file as fiscal partners for the full year. That can be useful if you want to allocate deductions more efficiently.

Step 2: Alimony

Partner alimony

Partner alimony is generally deductible for the payer as a personal deduction and taxable for the recipient in box 1. The deduction is first offset against box 1 income and can then move to box 3 and box 2 if needed.

High incomes: for 2025 the tax benefit of many deductions is capped at 37.48%.

Child support

Child support is not deductible for the payer and not taxable for the recipient.

Duration and indexation

The civil-law duration and yearly indexation of partner alimony are not tax-return issues you should estimate from memory. Check the current rules and your divorce agreement, or have them reviewed before you copy amounts into the return.

Step 3: Home and mortgage interest deduction

The family home is often the biggest tax issue after divorce.

The 2-year divorce home arrangement

If you leave the jointly owned home, the departing person's share can still remain an owner-occupied home for tax purposes for up to 2 years. During that period mortgage interest may still be deductible and the deemed rental value may still apply.

Deemed rental value 2025

For most homes with a WOZ value between EUR 75,000 and EUR 1,330,000, the deemed rental value is 0.35% of the WOZ value.

Mortgage interest deduction cap 2025

Mortgage interest is deductible at a maximum rate of 37.48% in 2025.

Buying out your ex-partner

If one partner buys out the other, that can have consequences for the mortgage structure and the deductibility of interest on the new financing.

Step 4: Pension equalisation

Pension built up during the marriage is usually divided under the Dutch pension equalisation rules.

Report within 2 years

Report the divorce to the pension provider within 2 years. If you do so in time, the provider can pay the equalised share directly to the ex-partner.

AOW is not equalised

The Dutch state pension (AOW) is not split under these pension equalisation rules. For the tax return, the key point is that AOW is not a pension right to be divided in the same way as occupational pension.

Step 5: Box 3 after divorce

Box 3 is based on the reference date of 1 January. That can matter a lot if you separate during the year.

Tax-free allowance 2025

Deemed return percentages

For the standard box 3 calculation in the 2025 return, the Belastingdienst uses deemed return percentages, but you can also report your actual return if that is lower. The box 3 tax rate itself is 36%.

Step 6: Recheck your benefits and allowances

After a divorce, your income, assets, household composition, and address change. That can affect healthcare allowance, rent allowance, childcare allowance, and child budget.

Important: update your details in Mijn Toeslagen immediately. The exact amounts depend on your current income, assets, rent, children, and childcare situation. Do not rely on old tables alone.

Step 7: File together or separately?

In the year of separation, it can be worth comparing both scenarios.

Filing together can be useful if

• One partner has more deductions
• There is a large income difference
• You want flexibility in allocating box 3 items

Filing separately can be useful if

• You qualify for allowances as a single person
• Your position is simpler and more favourable on an individual basis

Step 8: The home sale and the home equity reserve

If the jointly owned home is sold with a gain, a home equity reserve may arise. That reserve can limit mortgage interest deduction on a future home purchase.

Important: the way the home equity reserve is split depends on ownership and the legal facts of the sale or buyout. If you get that wrong, it can affect the deductibility of mortgage interest on your next home.

When to get advice

If divorce involves a home, pension, alimony, or substantial assets, professional review is often worth it. Small mistakes in timing or allocation can easily become expensive.