Internationaal Vastgoed Makelaar in België en Netherlands – RG SECONDHOMES

Dodge investment yield

Do you have assets in box 3 than pay reduced annual income tax on the value of your assets with liabilities. To escape these capital gains, consider investing in a holiday home abroad. On your foreign property can include not pay tax in the Netherlands.
The flat yield per January 1, 2017

Box 3 your income from savings and investments taxed. This is actually a disguised tax on capital. Your net worth is found to provide income and to question why the tax. It is not looked at the actual return that your assets. Your return is based on the average of the distribution box 3-power savings on investments and (capital mix) in combination with a return realized on these components in the past in the market. Also, the power is spread over three discs. The idea behind this is that you have more advantage over your power as the power increases. Therefore, in every subsequent power drive uses a higher percentage to calculate the (fictional) advantage. Then this (certain packages) income is taxed at 30%.
Disc Box 3 assets tax-free allowance Efficiency

1st € 0 - € 100 000 - / - € 25,000 2.87%

2nd € 100,000 - € 1,000,000 4.60%

3rd € 1,000,000 or 5.39%
example:

You are single and have a savings of € 1.5 million. You also have a holiday in Netherlands without funding. The WOZ value is € 500,000. The calculation of the tax as follows:

Yield Basis € 2,000,000
Tax-free capital € 25,000 - / -
Base box 3 € 1,975,000

 

1st Disk: € 75,000 x 2.87% € 2,153
2nd drive: € 900,000 x 4.60% € 41,402
3rd disc: € 1,000,000 5.39% x € 53,900 +

Notional yield € 97,455

Taxation (30% x € 97,455) € 29,236
Relocation levy to another country

Want to escape this annual capital gains, then have a look over the border worthwhile. For example you can consider investing in a holiday home abroad. In cross-border situations, the taxation of real estate namely always assigned to the country where it is located. However, you must include the property in your Dutch income tax return. In the same declaration asks than double taxation.
example:

You are single and have a savings of € 1.5 million. You also have a holiday abroad without funding. The value in the course of trade amounts to € 500,000. The calculation of the Dutch taxation is done as follows:
Yield Basis € 2,000,000
Tax-free capital € 25,000 - / -
Base box 3 € 1,975,000

 

1st Disk: € 75,000 x 2.87% € 2,153
2nd drive: € 900,000 x 4.60% € 41,402
3rd disc: € 1,000,000 5.39% x € 53,900 +
Notional yield € 97,455

 

Taxation (30% x € 97,455) € 29,236
Exemption (500,000 / 1,975,000) * 29,236 € 7,402 - / -
Taxation € 21,834
The foreign holiday pay eventually tax in the country where the dwelling is. By making full use of the favorable tax climate in the country, you can quite save some tax. If you want a holiday purely for personal use, then France and Germany nice options. In these countries, the private use is in fact completely untaxed. You purchase the property as a pure investment than Belgium is interesting, because the rental income are (almost) no load. Are you looking for the more exotic, you can load keep your holiday in Curaçao by structuring them through a fiscally transparent foundation for the Netherlands.

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