Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Tax for capital gains. Is it applicable in the Netherlands and if so, in which situations?

My understanding is, that in NL there is no capital gains tax for trading shares or other securities (options, futures).
My question: are there any limitations for this regarding the number of traded securities ? With other words: is this also valid for private daytraders trading hundred shares per day ?
In general an individual will not have to pay tax on capital gains. So if the main residence is sold or shares are sold the profit is not taxable. This is different if the transaction(s) exceed(s) normal asset management. In that case the capital gain is treated as income from other activities or even business income.
Relevant are:
  • the number of transactions -> the more transactions the sooner it is assumed that activities exceed normal asset management
  • specific knowledge of the individual -> if the individual is a professional trader, the personal transactions will be seen as taxable income sooner than if the individual doesn‘t have specific knowledge or experience.
  • work which is invested in the asset -> if maintenance of a property is taken care of by an external party the activitities may be seen as normal asset management, if the owner does all the maintenance himself and even the renovations the tax authorities will argue that this is no longer normal asset management.

So it depends on the actual facts and circumstances how the capital gain is treated. Even judges do not always decide the same.

Attached Files
There are no attachments for this article.
Comments (2)
Comment by Phil on Tue, Feb 23rd, 2016 at 11:23 AM
Is this still actual?
Comment by Arjan Enneman on Tue, Feb 23rd, 2016 at 11:49 AM
Yes, this article is still actual. There is no indication either that the answer would change in the (near) future.
Security Code Security Code
Related Articles RSS Feed
What is the 4% notional income in box 3?
Viewed 1946 times since Tue, Jun 25, 2013
I receive alimony for my child. Is it tax free? #netherlands
Viewed 3751 times since Sun, Apr 1, 2012
What are the tax rates in 2012?
Viewed 2384 times since Tue, Nov 29, 2011
I want to sell a property which I own. Will I have to pay capital gains tax?
Viewed 2635 times since Tue, Jan 10, 2012
Travel calendar 2013: claim a tax exemption for foreign workdays
Viewed 8046 times since Thu, Jan 9, 2014
My partner has no income, is she entitled to a refund or tax credit?
Viewed 17965 times since Tue, Dec 13, 2011
Capital gains tax on property sale
Viewed 3129 times since Thu, Apr 12, 2012
Tax for married people. Will tax on my income be higher if my partner finds a job?
Viewed 1280 times since Mon, Oct 20, 2014
Fake phishing emails which seem to come from the Dutch tax authorities
Viewed 13817 times since Thu, Jan 17, 2013
What is the so called WOZ value of my house?
Viewed 29234 times since Sun, Nov 20, 2011