A fiscal partner is the person you are married to or with whom you have a registered partnership. A fiscal partner can also be the person who is registered at the same address and with whom you meet one of the following conditions:
- You have jointly concluded a cohabitation contract and you are both adults;
- You have a child together;
- You are registered as partners with a pension fund;
- You are the joint owners of your principal residence;
- You were regarded as fiscal partners in the prior year.