Living apart together ('living apart together'), if you do so as married or registered partners, does not affect the consequences of marriage or registered partnership. For others in a lat relationship, nothing is regulated. For them, there are no opportunities to become tax partners by entering into a cohabitation contract.
However, lovers in a lat relationship can name each other as heirs. They cannot benefit from the inheritance tax exemption and rates applicable to married couples. On the other hand, it can be an advantage that some fiction provisions of the Inheritance Tax Act do not apply. These fiction provisions tax certain transactions between tax partners and family members. By taking advantage of this, it is sometimes possible to give a lat partner an untaxed benefit where this would not be possible untaxed in a family context.
Letting partners can have adverse effects on AOW or Anw benefits. Because even though each has their own home, the Social Insurance Bank (SVB) applies its own rules to determine whether two people are single or not.
For more information on lat relationships and untaxed benefits, please contact us. We will be happy to advise you.
pkooijman@kooijmanautar.nl
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