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Written by:
Stan Evers


Home acquisition debt

There are specific scenarios in which those who took out a fresh loan in 2013 in connection with the purchase of a home of their own have been under the obligation from 1 January 2014 onwards to provide the Tax and Customs Administration with particular information concern­ing the loan in question if they are to qualify for interest relief.

Scope of disclosure duty
The disclosure duty only applies to loans having been taken out, since 1 January 2013, with non-professional lenders, such as a relative or the borrower’s own company. Loans having been taken out with (mortgage) banks are therefore not included.

What to do
If you took out a loan with a non-professional lender in 2013, it is up to you in the context of your income tax return for 2013, or at the very latest by 31 December 2014, to provide the Tax and Customs Administration with information concerning this loan. You are likewise under the obligation to report any changes to the loan conditions that may occur during a subse­quent year. Disclosure is always required to be made within one month of the relevant calendar year end.

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