Question 1

Ar Domek gali padėti ir su draudimu bei mokesčiais kaip ZZP būsto savininkui?

Accepted Answer

Taip. Po pirkimo padedame sutvarkyti tinkamą būsto draudimą ir galime sujungti jus su mūsų mokesčių partneriais dėl konsultacijų apie hipotekos palūkanų atskaitymą ir kitus privalumus. Daugelis ZZP migrantų nežino apie šias mokesčių lengvatas — mes užtikriname, kad jų nepraleistumėte.

Question 2

Ar būsto paskolos palūkanos atskaitomos nuo mokesčių Nyderlanduose (hypotheekrenteaftrek)?

Accepted Answer

Yes, for an owner-occupied home you can usually deduct your mortgage interest (hypotheekrenteaftrek), provided you repay the loan within the required term using an annuity or linear mortgage. This deduction lowers your taxable income in box 1 and can significantly reduce your net monthly costs. The eigenwoningforfait is added back as a small counterweight.

Question 3

Ar galiu atskaityti notaro ir hipotekos akto išlaidas?

Accepted Answer

The notary's costs for the mortgage deed (hypotheekakte) are usually tax-deductible, as they relate to arranging your loan. However, the notary's costs for the transfer deed (leveringsakte) of the property itself are not deductible, since they are part of buying the home. Splitting the notary invoice between the two deeds helps you claim correctly.

Question 4

Ar galiu atskaityti vertinimo išlaidas (taxatiekosten)?

Accepted Answer

Yes, the cost of the valuation report (taxatiekosten) required for your mortgage is generally tax-deductible in the year you buy, because it relates to arranging the loan. Keep the invoice, as you declare it in your income tax return (belastingaangifte). A valuation done without a mortgage, purely to set a price, is treated differently.

Question 5

Ar moku mokestį, kai parduodu būstą su pelnu?

Accepted Answer

For your main residence, the profit (overwaarde) from selling is generally not taxed in the Netherlands, as there is no capital gains tax on your own home. However, under the bijleenregeling you are expected to reinvest that equity in your next home to keep your full mortgage interest deduction. A second home or rental in box 3 is treated differently.

Question 6

Ar privalau deklaruoti būstą mokesčių deklaracijoje (belastingaangifte)?

Accepted Answer

Yes, as a homeowner you declare your main residence in your annual income tax return (belastingaangifte): the eigenwoningforfait as income and your mortgage interest as a deduction, both in box 1. Many homeowners receive a refund as a result. You file online with your DigiD, and your first year as a migrant often uses the M-form (M-formulier).

Question 7

Ar privalau deklaruoti užsienio turtą ar santaupas (box 3)?

Accepted Answer

As a Dutch tax resident you generally declare worldwide assets, including foreign property and savings, in box 3 of your tax return. Tax treaties often prevent double taxation, and the 30% ruling can exempt some foreign assets through partial non-resident status, so the outcome depends on your situation. Reporting correctly avoids problems, so advice is useful for international assets.

Question 8

Kaip pateikti Nyderlandų pajamų mokesčio deklaraciją kaip migrantas (belastingaangifte)?

Accepted Answer

You file your Dutch income tax return (belastingaangifte) online with the tax authorities using your DigiD, declaring your income, your home and deductions such as mortgage interest. Your first return as a migrant is often the M-form (M-formulier) for the migration year. Filing carefully matters, since homeowners and 30%-ruling holders often receive a refund.

Question 9

Kaip veikia būsto paskolos palūkanų atskaitymas?

Accepted Answer

Būsto paskolos palūkanų atskaitymas (hypotheekrenteaftrek) leidžia atimti pagrindinio būsto paskolos palūkanas iš apmokestinamų pajamų box 1, todėl moki mažiau pajamų mokesčio. Kad kvalifikuotumeisi, paskola turi būti grąžinama per nustatytą terminą, todėl naujos paskolos yra anuiteto ar tiesinės. Daug savininkų gauna naudą kas mėnesį per laikiną grąžinimą (voorlopige teruggaaf).

Question 10

Kaip veikia mokesčių deklaracija mano migracijos metais (M forma)?

Accepted Answer

In the year you move to or from the Netherlands you usually file a special migration tax return called the M-form (M-formulier) instead of the standard one. It covers the part of the year you were a Dutch tax resident, combining resident and non-resident periods. Because many newcomers receive a refund, especially with the 30% ruling and a mortgage, it is worth filing carefully.

Question 11

Kaip WOZ vertė naudojama mokesčiams?

Accepted Answer

The WOZ value (WOZ-waarde) is the basis for several taxes, including municipal property tax (OZB), water authority charges (waterschapsbelasting) and the eigenwoningforfait in your income tax return. Because a higher WOZ raises these amounts, it is worth checking the assessment and filing an objection (WOZ-bezwaar) if it looks too high. The value is set yearly per address.

Question 12

Kas yra 30% lengvata ir kaip ji veikia būsto pirkimą?

Accepted Answer

30% lengvata yra mokestinė nauda kai kuriems atvykstantiems kvalifikuotiems migrantams, kuri padidina neto pajamas, dalį atlyginimo laikydama neapmokestinama išmoka, kas gali pagerinti tavo skolinimosi galimybes. Kai kurie kreditoriai įtraukia ją vertindami, bet kadangi ji laikina, žiūri ir kiek ji dar galios. Planuojant momentą, kai ji baigiasi, paskola lieka patogi.

Question 13

Kas yra bijleenregeling (papildomos paskolos schema)?

Accepted Answer

The bijleenregeling is a tax rule that expects you to reinvest the equity (overwaarde) from selling your home into your next home to keep full mortgage interest deduction (hypotheekrenteaftrek). If you borrow more than needed instead of using your equity, the interest on that extra part may not be deductible. It mainly affects people who move from one owner-occupied home to another.

Question 14

Kas yra box 1 ir box 3 būsto savininkams?

Accepted Answer

For homeowners, your main residence and its mortgage fall in box 1, where the eigenwoningforfait and mortgage interest deduction (hypotheekrenteaftrek) apply. A second home, rental property or savings usually fall in box 3, which taxes assets rather than allowing interest deduction. Knowing which box applies matters for buy-to-let and for foreign property.

Question 15

Kas yra eigenwoningforfait?

Accepted Answer

The eigenwoningforfait is a small amount added to your taxable income for owning your home, calculated as a percentage of the WOZ value (WOZ-waarde). It is offset against your mortgage interest deduction (hypotheekrenteaftrek), so for most homeowners with a mortgage the net effect is still favourable. It applies to your main residence in box 1.

Question 16

Kas yra lengvata pirmojo būsto pirkėjams (startersvrijstelling)?

Accepted Answer

Lengvata pirmojo būsto pirkėjams (startersvrijstelling) gali panaikinti perleidimo mokestį (overdrachtsbelasting) jaunesniems pirkėjams, perkantiems būstą gyventi patiems, iki maksimalios kasmet nustatomos kainos. Ji skirta padaryti pirmą pirkimą prieinamesnį ir sumažinti pirkėjo išlaidas (kosten koper). Tikslios amžiaus ir kainos ribos peržiūrimos kasmet, todėl pasitikrink dabartines sąlygas.

Question 17

Kas yra voorlopige teruggaaf (laikinas mokesčių grąžinimas) už būsto paskolos palūkanas?

Accepted Answer

A voorlopige teruggaaf (provisional refund) lets homeowners receive their expected mortgage interest deduction (hypotheekrenteaftrek) in monthly instalments during the year, instead of waiting for the annual tax return. You request it from the tax authorities (Belastingdienst) with your DigiD, and it improves your monthly cash flow. Any difference is settled in your final belastingaangifte.

Question 18

Kas yra WOZ vertė (WOZ-waarde)?

Accepted Answer

The WOZ value (WOZ-waarde) is the value of your home assessed each year by the municipality, used to calculate property-related taxes such as property tax (OZB) and the eigenwoningforfait. It often differs from both the market value and your purchase price, since it is based on a set reference date. You can object (WOZ-bezwaar) if you think it is too high.

Question 19

Kokius mokesčius moku pirkdamas būstą (overdrachtsbelasting)?

Accepted Answer

Pirkdamas esamą būstą paprastai moki perleidimo mokestį (overdrachtsbelasting), o nauji būstai paprastai parduodami „vrij op naam" (VON) be jo. Sumažinta norma ar lengvata pirmojo būsto pirkėjams (startersvrijstelling) gali galioti jaunesniems pirkėjams kasmet nustatomos kainos ribose. Perleidimo mokestis yra pirkėjo išlaidų (kosten koper) dalis, mokama iš nuosavų lėšų.

Question 20

Kurios pirkimo ir paskolos išlaidos atskaitomos nuo mokesčių?

Accepted Answer

Some one-off costs linked to your mortgage are usually deductible in the year you buy, including mortgage advice and arrangement fees (advies- en bemiddelingskosten), the valuation report (taxatierapport), the NHG premium and the notary's mortgage deed (hypotheekakte). Costs of buying the property itself, such as transfer tax (overdrachtsbelasting) and the buying agent, are generally not deductible. Keep all invoices for your tax return.