Small mortgage relay attractively?
By 1 January 2005 the law Hillen has been introduced.
This law keeps in that the eigenwoningforfait is acquitted if
you have no mortgage debt. The eigenwoningforfait exists from
fictitious income from your own house which is added up at entering in
box 3 this seems complicated, but the example mentioned below makes
the lake inzichtelijk:Stel that the value of your house by the tax
authority on EUR 300,000 is valued. The eigenwoningforfait
amounts to then 0.6% of EUR 300,000 oftewel EUR have 1.800. you now a
small mortgage debt of for example EUR 36,000 against 5% interests,
then you EUR pay 1,800 to interest. The remainder of the
eigenwoningforfait minus the deductible interest is then zero.
Its own house provides then in box 1 no income calculation on,
but bijtelling also no. You had to in the past enough saving
relay the mortgage, then there the following scenario:Als arose the
mortgage debt are relayed for 2005, the remainder of the
eigenwoningforfait becomes minus the deductible interest suddenly
positive. The eigenwoningforfait remains EUR 1,800, whereas
there no deductible mortgage interest more is that reduce amount.
The tax authority added up then EUR 1,800 at entering. If
you fell then in 42% tariffs, you EUR 756 to the tax authority
chargeable to the law Hillen brings change was, because with the
disappearance of the mortgage debt also the eigenwoningforfait is
acquitted. Relaying a small mortgage debt with saving can be
interesting. Except that the eigenwoningforfait is acquitted,
the interest on saving is frequently lower than the chargeable
mortgage interest.
Source relays "small mortgage attractively?" : General
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