How to keep your house in the Netherlands in the most advantageous way

With the changes to the box 3 system it is important to keep your home in The Netherlands outside of box 3 if possible. Under certain conditions it is possible to keep the property in box 1. For 2024, the rate in box 3 will be increased from 32% to 36%.

If you live in the Netherlands, it is reasonably straightforward: if you live in your house yourself, the property is taxed in box 1. But if you leave the Netherlands, what happens then? There are a number of options.

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Sale

Many taxpayers think that they will have to sell their home if they leave the country. Of course, it is true that you will have less to worry about. You no longer have to spend money and time on maintenance, taxes and insurance.

Rental

If it is decided not to sell the house, renting it out is usually the next option. But currently this is not very favourable in view of the box 3 changes. Renting out your home has become less profitable due to the high box 3 rate. In addition, the favourable ‘leegwaarderatio’ has been considerably restricted which further reduces profitability of rental properties. This scheme allowed real estate to be declared at a lower value under certain conditions.

And the other option?

What many people do not realise is that there are often possibilities to keep the house in box 1, even after leaving The Netherlands. Even if the house is no longer your main residence. For example, as long as the house is empty and intended for sale, the house can be declared in box 1 until it is sold. However, this means the house cannot be rented out. However, you can still make use of mortgage interest deduction.

Furthermore, if you emigrate temporarily and keep the home for your own use, it can sometimes be kept in box 1. There are a number of conditions for this. For example, you must have owned the home for at least 1 year before moving out of the Netherlands. In addition, no one else may register themselves on the address (there are a number of exceptions to this). We would be happy to examine your situation to determine whether you are eligible for this scheme.

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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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