Tax for capital gains. Is it applicable in the Netherlands and if so, in which situations?
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.
If the income is treated as income from other activities or business income then the rent you receive is also taxable. The income then falls in Box 1. The related expenses can be deducted from this income. That is different from taxation in Box 3 where income is seen as an investment. See www.expatax.nl/box-3.