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.