As an entrepreneur, you might have borrowed €700k from your holding in 2023 and used it to buy real estate in box 3 for your retirement. Selling is not possible because there is a tenant, and selling with a tenant results in a significant loss. In 2023, the limit was still €700k, so nothing was wrong. In 2024, it was reduced to €500k, and suddenly €200k of your loan was treated as dividends. That cost you over €50k in box 2 tax on money you never distributed. Now the limit will decrease by €80k each year starting in 2027 to €100k. Then you will pay around €20k per year for five years, totaling around €100k. And all that on your own borrowed money, for which you pay interest to your BV. Your BV pays corporate tax on that, and you also pay box 3 tax on those properties for your old age. What a country. #ondernemen #vastgoed #belasting (translated)
