1. What changed in Dutch law?

The Wet vereenvoudiging partnerbegrip toeslagen (Act simplifying the definition of a benefits partner) was signed on 7 October and published in Staatsblad 2026, 326 on 19 October 2026. It takes effect on 1 January 2027 for the relevant allowance years.

The best-known change is the removal of the samengesteld-gezincriterium. Previously, two adults registered at the same address could, under certain circumstances, be classified as toeslagpartners simply because at least one minor child was also registered there. That could happen even when the adults were just friends or housemates rather than a couple.

The law also removes certain rules that could continue a benefits partnership because people had been partners in an earlier year or earlier in the same year, and provides that minors cannot be classified as toeslagpartners under the new rule. This article focuses on the housemate change because that is likely to be the most practically relevant part for many residents and newcomers.

Important — income tax is different: These changes concern toeslagen (income-related allowances). Dutch income-tax law has its own fiscal-partner rules, and the composite-household criterion can still apply to income-tax partners in 2027, subject to its own exceptions. The 2027 law removes a cross-reference between that income-tax rule and the old allowance rule; it does not simply abolish the corresponding income-tax criterion. Check your income-tax status separately.

2. Who is still a toeslagpartner in 2027?

Dienst Toeslagen says two people will still be benefits partners if they are married or in a registered partnership. If you are not married or registered partners, another adult registered at your address can still be your toeslagpartner when at least one of these conditions applies:

• You have a notarial cohabitation agreement (notarieel samenlevingscontract).
• You have a child together, or one of you has legally recognised the other’s child.
• You are registered as each other’s partner for a qualifying pension arrangement, or one person is the other’s recognised pension partner.
• You jointly own a home and both live there.

The 2027 reform removes the minor-child-and-housemate criterion; it does not remove the categories above. An unmarried couple sharing a child, for example, should not assume the new law ends their toeslagpartnerschap.

3. Examples: when does a housemate stop counting?

The examples below are illustrative scenarios based on the published criteria, not decisions about a particular person’s file. Real cases can involve additional facts and exceptions.

In all cases, you should also check whether one of the other partner criteria or an exception applies. The official Dienst Toeslagen service can verify your specific household status.

4. Which benefits could change?

A toeslagpartner’s income and assets can be taken into account when calculating a person’s allowances. If somebody stops being your toeslagpartner under the new rules, Dienst Toeslagen says your own income and assets will be used to assess the allowances affected by the partnership change. This can increase eligibility or the amount paid, but it is not a guarantee.

Zorgtoeslag: health insurance allowance

For eligible adults, healthcare allowance depends on financial and other conditions. Someone who no longer has a toeslagpartner may have a different entitlement when the other adult’s income and assets stop being combined with theirs. Other eligibility requirements, including the new 2027 asset thresholds, still apply. Read our zorgtoeslag 2026–2027 guide.

Kindgebonden budget: child-related benefit

A single parent may be entitled to a different child-related benefit calculation when the other adult no longer counts as a toeslagpartner. This is particularly relevant where the old household rule created a partnership even though the adults were not a couple. Any entitlement still depends on the official child, income and asset rules.

Kinderopvangtoeslag: childcare allowance

A change in partnership status can also affect the way childcare allowance is assessed. However, losing a toeslagpartner does not automatically create an entitlement to childcare allowance. Work, study or other qualifying activity rules, registered childcare arrangements, hours and the applicable reimbursement conditions still matter. The explanatory memorandum also discusses a narrow transitional situation in which a parent may request special consideration of the work requirement; this is not a general exemption. See our childcare allowance guide.

There is no reliable universal euro amount to promise here. The change depends on each household’s finances and circumstances. Any calculator result is an estimate until Dienst Toeslagen makes its assessment.

5. Why huurtoeslag is different

This is the detail that matters most if you share a rented apartment: a former toeslagpartner can still count as a medebewoner for rent allowance. Dienst Toeslagen says the 2027 partner reform will usually make little difference to huurtoeslag for precisely this reason.

For rent allowance, someone registered at the same residential address can count as a co-resident even if that person is not your toeslagpartner. Their income and assets will usually still be considered. There are exceptions, including certain genuine subtenant arrangements, so individual situations must be checked.

Our existing rent allowance coverage explains the wider system. For the co-resident definition, consult Dienst Toeslagen’ official huurtoeslag guidance.

6. Another 2027 change: lower asset limits

Separately from the toeslagpartner simplification, the government is lowering the asset thresholds for zorgtoeslag and kindgebonden budget in 2027. These limits apply to relevant savings and other assessable assets, not simply to monthly wages.

These are the thresholds published by Dienst Toeslagen for healthcare allowance and child-related benefit. They should not be applied indiscriminately to childcare allowance or rent allowance, which have their own eligibility rules. For these asset-based benefits, the relevant assessment date is 1 January 2027.

If you expect your assets to exceed the new limit, Dienst Toeslagen asks you to report the change through Mijn toeslagen, preferably by 8 December 2026 to reduce the risk of receiving advances that later have to be repaid. The agency says relevant 2027 information will appear in Mijn toeslagen from 24 November. People whose partnership status changes will be assessed under the applicable rules for their new household status.

7. What should you do now?

1. Check which partner rule currently applies to you. If you are classified as toeslagpartners solely because two adults and a minor child share an address, you may be affected by the 2027 change.
2. Check the exceptions. Marriage, registered partnership, shared or recognised children, notarial cohabitation, pension-partner status and joint home ownership can still count.
3. Read the letter expected at the end of November. Dienst Toeslagen says it will automatically adjust the allowances of people affected by the change and will tell them whether anything else needs to be done.
4. Review your income and assets. The agency cannot always know about a new inheritance, house sale or other financial change. Report significant changes accurately to avoid overpayments.
5. Check your 2027 calculation in Mijn toeslagen. If the partnership classification or payment looks wrong, contact Dienst Toeslagen rather than assuming the money is yours to keep.
6. Check rent allowance separately. A roommate may remain a medebewoner even after ceasing to be a toeslagpartner.

New to the Dutch system? Our DigiD, MijnOverheid and Toeslagen newcomer guide explains how to access government services. You can also use the official allowance estimate tool when the relevant year’s figures are available.

8. Important dates: October 2026 to January 2027

9. Frequently asked questions

Will my housemate automatically stop being my toeslagpartner in 2027?

Not always. If you were partners only because one of you has a minor child at the shared address, and no other partner criteria apply, that classification ends from 1 January 2027. The other legal criteria still apply.

What if I live with my partner and we have a child together?

If you are both registered at the same address and have a child together, you generally remain toeslagpartners. The reform does not remove that test.

What if we rent together but have no children?

Sharing a rental address alone is generally not enough to make two adults toeslagpartners. Other criteria, such as a notarial cohabitation contract or qualifying pension partnership, may still apply. For rent allowance, a co-resident’s finances may still count.

Will I get more zorgtoeslag in 2027?

Some people may get more or become eligible because a former partner’s income and assets no longer count in that benefit assessment. But payment is not guaranteed: income limits, insurance conditions, the 2027 asset threshold and your individual situation still matter.

Will I get more huurtoeslag?

Not necessarily. A former toeslagpartner may still be treated as a medebewoner for rent allowance, which usually continues to take co-residents’ finances into account.

Do I need to apply again?

Dienst Toeslagen says it will automatically reassess affected cases and write to the households concerned at the end of November. The law also provides a deemed application for certain people who cease to be a toeslagpartner and were entitled to the relevant allowance immediately before the change. For kindgebonden budget and kinderopvangtoeslag, that automatic-application provision has an important exception where the former partner is not a parent of the child concerned. Read any official letter carefully. If you are not already receiving an allowance and think you may become eligible, check the application rules instead of assuming a claim will always be opened automatically.

Are the new rules already in effect in October 2026?

No. The law was published on 19 October 2026 but the relevant changes take effect on 1 January 2027. Your 2026 allowance calculation is not automatically rewritten under the 2027 rules.

Does this also change who is my fiscal partner for income tax?

This article concerns toeslagpartnerschap. The income-tax partner rules are different. In particular, the income-tax composite-household criterion can still apply in 2027 even where the equivalent benefits-partner criterion has been removed. There are specific exceptions to the income-tax rule, so confirm your own situation with the Belastingdienst rather than relying on an allowance letter.