If you have a second home, such as a holiday home or a home in another country, you must pay tax on it.
A second home is a home that you own but do not live in. A second home can be in the Netherlands or in another country. If you own a house or apartment that you let, it usually counts as a second home. Special tax rules apply to a second home. These rules are different from the tax rules for your main home.
If you have a second home, you must always include this when you complete your tax return. You pay tax on the value of your second home today, and not its price when you bought it. Every year, Belastingdienst looks at your second home’s value on 1 January.
A second home is part of your assets, just like savings and dividends. In the Netherlands, you pay tax on those assets. You add up these amounts in box 3 when you file your tax return. Belastingdienst then calculates how much tax you have to pay.
If you have a second home outside the Netherlands, in many cases you pay tax in the country where your second home is located. Despite this, you still have to report your second home when you file your income tax return in the Netherlands. In some cases, there is a tax treaty between the Netherlands and the other country that allows you to avoid double taxation.
Yes. In the Netherlands you usually pay tax on a second home. The amount of tax depends on the value of your second home and your total assets. If you have debts or few assets, you might pay less tax or no tax at all.
No. You are not normally allowed to deduct any costs relating to a second home, such as maintenance costs, interest charges or insurance premiums. You are only allowed to deduct mortgage interest that you pay for your main home (where you actually live). A second home only counts towards the value of your assets.
Yes. In many cases you do. Municipalities sometimes charge more tax for second homes, such as additional property tax (OZB) or a tourist tax. As the rules and amounts vary from one municipality to the next, always check this with your municipality.
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