They both spread death, darkness, destruction, dread, and despair. The Death Eaters allow the Dementors to take people's souls - the Ministry doesn't. They're both... evil ;)
The Dementors feed off of despair. Voldemort's army spreads it, allowing the dementors to breed. The Dementors take care of the Death Eaters enemies, taking their souls, and demoralizing the rest of the population. It's mutually beneficial to both of them.
The Prime Minister sank, weak-kneed, into the nearest chair. The idea of invisible creatures swooping through the towns and countryside, spreading despair and hopelessness in his voters, made him feel quite faint.
Harry Potter and the Half-Blood Prince, chapter 1
So we see that they're causing despair and stuff.
We also see that they breed more once Voldemort and his followers grow powerful:
"And if that wasn't enough," said Fudge, barely listening to the Prime Minister, "we've got dementors swarming all over the place, attacking people left, right, and center..."
Once upon a happier time this sentence would have been unintelligible to the Prime Minister, but he was wiser now.
"I thought dementors guard the prisoners in Azkaban," he said cautiously.
"They did," said Fudge wearily. "But not anymore. They've deserted the prison and joined He-Who-Must-Not-Be-Named. I won't pretend that wasn't a blow."
"But," said the Prime Minister, with a sense of dawning horror, "didn't you tell me they're the creatures that drain hope and happiness out of people?"
"That's right. And they're breeding. That's what's causing all this mist."
Harry Potter and the Half-Blood Prince, chapter 1
Also, (Kudos to @TheDarkLord for mentioning this!) Voldemort allows them many more chances to use their powers and enjoy themselves:
"The rest of us sleep less soundly in our beds, Cornelius, knowing that you have put Lord Voldemort's most dangerous supporters in the care of creatures who will join him the instant he asks them!" said Dumbledore. "They will not remain loyal to you, Fudge! Voldemort can offer them much more scope for their powers and their pleasures than you can! With the dementors behind him, and his old supporters returned to him, you will be hard-pressed to stop him regaining the sort of power he had thirteen years ago!"
Harry Potter and the Goblet of Fire, chapter 36