Changed relationship status

Cohabitants which are not spouse-equivalent are taxed separately for income and assets. 

Deductions

• Interest on debt that both are responsible for can be divided between the parties according to a real and internal agreement on liability for the debt. If you do not have an internal agreement, you split the interest deduction in equal parts. This is done in your tax return.  
• Child care deduction can be divided equally between the parents in your tax return.  

The taxation rules that apply to married couples will not be applicable until the income year after you got married.
This means that you’ll be taxed separately the year you get married, as two individual persons, for your own wealth and income.

Example:
If you got married in January 2023, you’ll not be taxed as spouses until 2024.

• If you’ve separated or divorced and moved apart before the end of the income year, you’ll be taxed as separate individuals .
• Remember to check your tax deduction card.

Deductions

• Deduction items related to specific income is deductible by the spouse who is taxed for the relevant income.
• Expenses that are not linked to specific income items, is generally registered on the person who is responsible for the expense.
• Interest on debt which both are responsible for, can be deducted in the tax return by the person who have paid interest, if both parties agree. If they do not agree, the interest is divided equally, unless there is information that the spouses are not equally responsible for the debt.
• Expenses due to breakup (legal expenses in the distribution of household goods, visitation rights, child support or other private costs associated with breakups) are not deductible.

If you have been separated (not divorced) or have lived separately, you will be taxed as spouses if you have moved together before the end of the income year.

When a person dies, their address is automatically deleted from the National Population Register. 

However, as the surviving spouse/partner of a deceased person, you can ask for the tax return of the deceased to be sent to you either by calling or by writing us. 

If you have not taken over the estate undivided, you must document an objective need to see the information.

If income and/or wealth changes

Check your tax deduction card to make sure you do not pay too much or too little tax.