What an en/of-rekening is
The usual Dutch joint account is the en/of-rekening ("and/or account"). Rabobank describes it plainly: both holders may withdraw money and make payments, and both are responsible if there is too little money in the account (Rabobank, checked 5 Oct 2026). Each of you can act alone, without asking the other, and a shortfall is a debt of both of you.
Which banks offer one
- ING: an en/of current account, with a free Oranje Spaarrekening (savings account) with the first one; you need to be an ING customer first (ING, checked 5 Oct 2026).
- ABN AMRO: a joint current account "en eventueel een spaarrekening" (and optionally a savings account) (ABN AMRO, checked 5 Oct 2026).
- Rabobank: an en/of current account (Rabobank).
- bunq: a joint account and a joint savings account, set up by inviting a co-owner in the app (bunq help, checked 5 Oct 2026).
- Revolut: a joint account and joint savings in the Netherlands (Revolut, checked 5 Oct 2026).
- N26: joint accounts have been available in the Netherlands since April 2024, with at most two N26 customers per joint account (N26, checked 5 Oct 2026).
Fees and plan conditions change, so check the bank's own price list before you choose. If you mainly want a joint place to save, the rate matters more than the current account: this month's savings rates shows them all.
The deposit guarantee on a joint account
Each holder is protected separately. Dutch law says that for a joint account, the guarantee applies to each holder for a proportional share of the balance, unless the contract says otherwise (Besluit bijzondere prudentiële maatregelen Wft, article 29.02(2), checked 5 Oct 2026). DNB's example: a joint account of €120,000 means you and your partner can each claim €60,000, and together you are protected up to €200,000 (DNB, checked 5 Oct 2026).
The €100,000 applies to all your deposits at the same bank together (Directive 2014/49/EU, article 7), so your share of a joint account is added to your own accounts there. See how the deposit guarantee works.
Joint accounts in your tax return
The balance on 1 January counts for box 3, the tax on savings. How you declare it depends on who you share the account with (Belastingdienst, checked 5 Oct 2026):
- With your fiscal partner, filing together: you enter the full value of the account. You can then divide your joint box 3 base between you however you like; "het maakt niet uit hoe u de waarde verdeelt" (it does not matter how you divide it) (Belastingdienst, checked 5 Oct 2026).
- With someone who is not your fiscal partner, such as a parent: you enter only your part, which is the money you paid in yourself or that someone else paid in for you.
Whether you count as fiscal partners decides which applies; our box 3 guide covers the allowances, which double for fiscal partners.