Housing

Buying a house in The Netherlands may be more favourable than renting as there are major advantages in owning a house.

Most important is that interest paid on a mortgage on your primary residence is fully tax-deductible, as well as mortgage-related expenses. It goes without saying that this can lead to very substantial tax deductions. The maximum tax deduction rate will be gradually limited but is still an advantageous facility. Also, the interest rate for mortgages is at its lowest in the Netherlands now, which makes your monthly expenses lower than in case you would rent a house. The tax relief can be paid in monthly installments during the year, after filing the tax form for a provisional refund for mortgage relief, to be requested by the tax authorities. We will be happy to help you fill in the form.

Mortgage interest deduction

If you move out of the country again you can rent the house out, sell it, or keep it for your own use. If you keep it for your own use in some circumstances the property can remain in box 1 with mortgage interest deduction. In case you sell the property, please note: there is no capital gains tax. As international tax advisors, we can advise you about your specific housing situation, as we know it can be quite complicated when you for example in case you own houses in more than one country.

If you own a listed monument or listed historic building the expenses for restoration and maintenance are deductible too. Costs of mere changes to a building do not qualify as such, but could yet lead to a partial deduction. As matters relating to monuments and historic buildings form one of our specialities we know how to get the most out of the legislation and especially the applicable case law. Also, foreign listed properties might qualify for this deduction, following recent case law.

Please note: apart from the above substantial tax advantages there is no capital gains tax!

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As an expat and business owner, my income taxes can get pretty complicated. But thanks to the folks at J.C. Suurmond & zn., I don’t have to worry about getting things wrong or forgetting obscure tax rules. It’s great to feel like I have someone on my side dealing with the Dutch tax authorities. They’ve handled my taxes for years, and I hope they will for years to come. Thanks 🙏🏼”

– Brian Pagán-

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“Work in the US, through secondment by a Dutch research institute. Sander was able to advise me on avoiding double taxation and other tricky questions, and help with filing taxes in NL during the last two tax seasons. Professional and prompt responses, can certainly recommend!”

– Roelof Smit –

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“They are very helpful and responsive in the times of need. Good and clear communication of right information.”

– Mishanthini Sivasamy –

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Who are Suurmond Tax Consultants

Since 1986 expat and business tax advice in relation to the Netherlands is one of our areas if expertise we provide to our individual and/ or business clients.

In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well and that you pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of  tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country. 

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Contact

J.C. Suurmond & zn. Tax Consultants
Zwarte Zee 100
3144 DE Maassluis
T: +31 (0)10-3033701
E: taxadvice@jcsuurmond.nl

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General information

CoC register: 27224918
VAT: NL 8016.36.668.B.01
Tax consultant number: 330826

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