You may encounter that the IACK (Inkomensafhankelijke combinatiekorting) is allocated to the incorrect partner in an 2025 IB (C) return. This occurs if the combination of the following conditions are met:
- For both partners the question "Is er sprake van een kwalificerende buitenlandse belastingplicht?" is answered with "Nee". - For both partners the question "Woonde uw cliënt in 2025 in België en had uw cliënt Nederlands inkomen? Of woonde uw cliënt in Suriname of op Aruba?" is answered with "Ja". - Partner A only has a higher Arbeidsinkomen than partner B because of foreign income.
In this scenario the IACK is allocated to partner A instead of partner B.
We have identified the issue and are working on a solution. We will update this page as soon as more information becomes available. Our apologies for the inconvenience.