Tax & pension
Can I claim a spouse deduction for a foreign spouse?
For 'claim a spouse deduction for a foreign spouse', first determine the relevant tax-residence or pension category, then apply the income/source, contribution, filing or treaty rule shown in the official source below. Immigration status labels do not by themselves determine tax or pension treatment.
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What you need to know
Requirements & exceptions
- Tax rules are year-specific.
- Keep documentary evidence.
Documents
- Tax records
- My Number/tax ID where applicable
- Receipts/certificates
Likely cost
No government filing fee; tax, late charges and professional costs depend on the case.
Where to act
National Tax Agency / tax office / municipality for resident tax.