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


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?

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.
Security Code Security Code
Related Articles RSS Feed
What is an M form?
Viewed 11677 times since Thu, Nov 3, 2011
I would like to have my tax return for 2011 be completed by Expatax.
Viewed 3844 times since Tue, Feb 14, 2012
When will I receive the final tax assessment from the Dutch tax authorities?
Viewed 3169 times since Thu, Mar 14, 2013
My child is earning an income. How will it be taxed?
Viewed 2809 times since Sun, Apr 1, 2012
What is the exchange rate I have to use to declare foreign income in my Dutch tax return?
Viewed 3636 times since Wed, Feb 13, 2013
When can I expect to receive my tax refund?
Viewed 9766 times since Mon, Nov 28, 2011
How to declare foreign joint accounts in the Dutch tax return?
Viewed 6834 times since Tue, Apr 16, 2013
My partner has no income, is she entitled to a refund or tax credit?
Viewed 27673 times since Tue, Dec 13, 2011
File a tax return in the Netherlands as a couple or individually
Viewed 7691 times since Thu, Oct 18, 2012
I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?
Viewed 4006 times since Tue, Jun 25, 2013