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Tax relief for a mortgage after emigration from the Netherlands

Question:

I am considering leaving the Netherlands permanently. I will continue to pay my mortgage personally from overseas and have a friend register with the gemeente as a person who will look after the property. Will I still be able to claim the tax relief on my mortgage if I continue in this way?

Answer:
 
Tax relief for a mortgage is possible if the property is used as your main residence. If you leave the Netherlands the property will no longer be your main residence and you will lose the right to deduct the mortgage interest. 
 
House for sale
 
You can only continue to deduct the interest if the house is for sale and not being used by someone. It doesn‘t matter whether the property is rented out or somebody lives there for free. The tax authorities will check the municipality register to see if somebody is living there and will ask you for proof if you claim that the property is out for sale. This means that in your case you would lose the tax relief when you leave the Netherlands. 
 
 
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Comments (2)
Comment by Wijnen on Mon, Mar 20th, 2017 at 10:28 PM
If we leave NL and not paying tax for 2017 in NL (instead paying in another EU country), house is sold in June 2017, will I have to return the provisional tax relief for Jan-June 2017?
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 1:54 PM
If you didn‘t have taxable income in 2017 then indeed there is nothing to deduct the interest from which means you will have to pay back the provisional refund.
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