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Will I receive a provisional refund on my mortgage interest if I am self employed?

Question:

Will I receive a provisional monthly refund on my mortgage if I‘m a zzp‘er?
 
Answer:
 
A provisional refund will only be granted if you earn income on which tax is withheld at source in the Netherlands, for example if you are employed by a company who pays you a salary and withholds wage tax each time. If you are self employed tax is not withheld at source. This means that you haven‘t paid tax which can be refunded to you provisionally. A provisional refund as a zzp‘er is therefor not possible (if the self employed income is your only source of income).
 
The mortgage interest however can reduce a provisional tax claim you may have to pay every month due to the self employed income or can reduce the taxable income which is declared in the annual income tax return.
 
If you start earning self employed income and are receiving a provisional refund it would be good to check whether the provisional refund has to be stopped, to prevent a big tax claim at the end of the year which is raised with interest.
 
 
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