Chapter 10bis
in forceOvergangsrecht ten gevolge van Wet herziening fiscale behandeling eigen woning
Existing principal residence debt of the taxpayer shall be understood to mean: the principal residence debt, as referred to in Article 3.119a…
A capital insurance for an owner-occupied home, a savings account for an owner-occupied home, or an investment right for an owner-occupied home is a…
For the purposes of a capital insurance policy for an owner-occupied home as referred to in Article 10bis.2, paragraph 1, a capital insurance policy…
Article 10bis.2, paragraphs two up to and including five, and Article 10bis.2a shall apply mutatis mutandis to the own-home savings account and to…
Taxable income from an owner-occupied home, as referred to in Article 3.110, shall also include the benefit from an owner-occupied home capital…
The benefit from a capital insurance policy for an owner-occupied home is the interest included in a capital payment from a life insurance policy…
The benefit derived from an own-home savings account is the yield that, at the time of unblocking, is included in the balance of an own-home savings…
The benefit derived from a capital insurance policy for an owner-occupied home does not include the interest comprised in the payment from a capital…
With regard to the benefit from a home ownership savings account or the benefit from a home ownership investment right, an exemption applies, the…
Insofar as a capital insurance policy for an owner-occupied home, a savings account for an owner-occupied home, or an investment right for an…
For the purposes of the owner-occupied home debt as referred to in Article 3.119a, paragraph 1, the existing owner-occupied home debt as referred to…
Interest on debts pertaining to the existing owner-occupied home debt (bestaande eigenwoningschuld), as referred to in Article 10bis.1, paragraph 1…
Debts pertaining to the existing owner-occupied home debt shall only be taken into account up to a maximum of the amount that has been used for the…
If the taxpayer has had the same partner for the entire calendar year, or is deemed to have had such a partner for the application of Article 2.17, a…
At the beginning of the calendar year, the amount referred to in Article 10bis.6, paragraph 1, shall be amended to a different amount by ministerial…