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 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. 
 
 
Attached Files
There are no attachments for this article.
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.
Name
Email
Security Code Security Code
Related Articles RSS Feed
Will I lose the mortgage relief for my house if I buy a second property?
Viewed 3364 times since Mon, Oct 28, 2013
How to contact the Dutch tax authorities from abroad
Viewed 3509 times since Thu, Dec 6, 2012
Where should I file a tax return if I pay tax in Holland but social security in Portugal?
Viewed 16594 times since Thu, May 30, 2013
Can I object against a tax assessment which I have received?
Viewed 13716 times since Fri, Nov 4, 2011
Is it possible to file a tax claim for the last three years?
Viewed 3854 times since Thu, May 30, 2013
Income tax on scholarship
Viewed 4380 times since Sat, Mar 23, 2013
What are the tax rates in the Netherlands?
Viewed 14088 times since Fri, Nov 4, 2011
Tax return - no form has been mailed yet
Viewed 2501 times since Thu, Apr 4, 2013
I filed my 2012 tax return before 1 April 2013 but didn’t receive a tax assessment before 1 July.
Viewed 2650 times since Fri, Jul 5, 2013
Do I have to declare the salary I earned in the UK after I left the Netherlands?
Viewed 3164 times since Fri, Feb 7, 2014