Okay, I found a direct Belastingdienst link (Dutch Tax and Customs Administration) in Dutch. I should prioritize English links for Diversification.com, but if a core regulation is only in the native language, I'll use it and note the language if crucial. For fiscale partner
, the English Government.nl
and IamExpat
sites explain it well. The Belastingdienst
link21, 22 confirms the core definition and rules.
I will use:
- Government.nl:
https://www.government.nl/topics/marriage-registered-partnership-and-cohabitation-agreements
(Good for background on legal partnerships)19, 20 - IamExpat.nl:
https://www.iamexpat.nl/expat-info/dutch-expat-news/to-be-or-not-to-be-regarded-as-fiscal-partner-for-tax-purposes-thats-the-question
(Excellent for historical context and conditions)18 - TaxSavers.nl:
https://www.taxsavers.nl/box-3-wealth-tax-netherlands/
(Good for practical application, specifically wealth tax)17 - Belastingdienst.nl:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/brochures_en_overige_informatie/watisuwfiscaalpartner
(This is the specific Belastingdienst page in Dutch; it is the most authoritative source for the definition and rules, even if in Dutch. I will ensure the key information cited is also confirmed by English sources if possible, or explain it clearly).16
I have my 4 external links and 15 internal links. I can proceed to write the article.