Buying a Home in the Netherlands

Tax implications of homeownership — mortgage interest deduction, eigenwoningforfait, transfer tax, WOZ value, and the rules for renting out property.

Bijleenregeling: The Equity Carry-Over Rule

How the bijleenregeling works when selling your home and buying a new one: equity tracking, deductible mortgage limits, and practical examples.

Eigenwoningforfait: The Deemed Rental Value of Your Home

How the eigenwoningforfait works in the Netherlands: what it is, current rates, how it is calculated from your WOZ value, and its impact on your tax return.

The Hillen Amendment (Wet Hillen) and Its Phase-Out

How the Wet Hillen works, why it is being phased out over 30 years, the impact on mortgage-free homeowners, and what to expect year by year.

Mortgage Interest Deduction (Hypotheekrenteaftrek): Qualifying Rules

How the Dutch mortgage interest deduction works: which mortgages qualify, the 30-year limit, annuity vs. linear requirements, deduction caps, and practical examples.

Buying a Home in the Netherlands: Tax Guide

A comprehensive tax-focused guide to buying a home in the Netherlands: mortgage interest deduction, eigenwoningforfait, transfer tax, WOZ value, and the key rules every homeowner must know.

Renting Out Your Property: Box 1 vs. Box 3 Implications

How renting out property in the Netherlands affects your taxes: when it stays in Box 1, when it moves to Box 3, temporary rental rules, and the financial impact.

Transfer Tax (Overdrachtsbelasting) in the Netherlands

How Dutch transfer tax works: rates for primary residences vs. investment properties, the starter exemption for first-time buyers, and what to expect at the notary.

WOZ Value: How It Affects Your Taxes

How the WOZ value (Wet waardering onroerende zaken) is determined, what it affects, how to check it, and how to file an objection if it is too high.