Services

I advise individuals, real estate investors and owner-directors on complex Dutch tax matters relating to Box 2, Box 3, real estate and private wealth. My services focus on specialist tax advice, structuring and independent second opinions.

Box 3 advice

I provide specialist advice on Dutch Box 3 tax matters, including:

  • Analysis of Box 3 tax positions

  • Tax treatment of real estate held in Box 3

  • Comparison of alternative structures, including Box 2 structures

  • Preparing for the future Box 3 tax regime

  • Completing the Statement of Actual Return (Opgaaf Werkelijk Rendement)

  • Applying the rules for demonstrating actual returns under the Box 3 counter-evidence scheme

Real estate transfer tax

I advise on Dutch real estate transfer tax matters, including:

  • Application of real estate transfer tax

  • First-time buyer exemption

  • Principal residence requirements

  • Subsequent or separate acquisitions

  • Interaction between VAT and real estate transfer tax

Box 2 vs Box 3: Investment Structuring

Should you hold your investments privately or through a Dutch private limited company (BV)?

I advise on the tax implications of investing in real estate and other assets under Box 2 and Box 3, including:

  • Comparison of private ownership and ownership through a BV

  • Tax implications of different investment structures

  • Structuring existing and future real estate investments

  • Assessment of the most suitable structure based on your individual circumstances

VAT and real estate

I provide advice on VAT matters relating to real estate, including:

  • VAT on the sale and letting of real estate

  • VAT-exempt and VAT-taxable letting

  • VAT adjustment rules

  • VAT structuring for real estate developments and investments

Other tax advisory services

I also advise on a wide range of other tax matters relating to real estate, private wealth and home ownership, including:

  • Real estate located outside the Netherlands

  • Tax matters for owner-directors holding real estate

  • Complex owner-occupied property and mortgage interest deduction issues

  • Letting part of a private residence

  • Holiday rentals and related tax qualification issues

  • Independent reviews and second opinions on prepared tax returns

Fraai Fiscaal reviews tax returns prepared by others but does not provide tax return preparation services directly.