The FLUX5 blog
Borrowing and lending, explained.
Practical guides on peer-to-peer loans, interest rates and Dutch tax rules, in plain language.
Family mortgage and box 3: what changes for lender and borrower
How a family mortgage works in box 3: the lender's claim counts as an asset, the borrower's debt can reduce box 3 tax.
Setting the rate for your family mortgage
How to set a market-conform rate for a family mortgage (familiehypotheek): the band, documentation, and yearly review.
A private loan next to a bank mortgage
Combining a bank mortgage with a family loan: what banks allow, how the family loan affects your borrowing capacity, and the clean structure.
Annuity vs linear repayment for a family loan
Annuity vs linear repayment for a Dutch family loan: the difference in monthly payments, total interest, and which one the renteaftrek requires.
Interest-only private loans: when are they allowed?
When an interest-only (aflossingsvrije) private loan is allowed, when it kills the mortgage interest deduction, and what to do instead.
What interest rate can you charge on a private loan?
The interest rate rules for a Dutch private loan: the market-conform band, security-based rates, and the 14% legal maximum.
An example private loan agreement, clause by clause
A clause-by-clause example of a Dutch private loan agreement (onderhandse lening overeenkomst), with the wording the Belastingdienst expects.
A private loan between parent and child: the rules that matter
A parent can lend to a child, but purpose, repayment, interest and any separate gift determine the agreement and tax questions.
Documenting a private loan: checklist for interest, repayments and security
How do you document a Dutch private loan properly? Use this checklist for interest, repayments, missed payments, security, tax information and signing.
Family mortgage with a BKR record: what happens to your borrowing capacity?
Can you get a family mortgage with a BKR record? Learn how positive and negative BKR records affect your application and how existing monthly payments reduce maximum mortgage capacity.
Family loan in box 3: what value should you report?
Learn how to value a family loan in box 3, when fair value differs from the balance, and which practical option the Belastingdienst allows in 2026.
Model contract for a private loan in the Netherlands
Use this Dutch private-loan agreement structure for parties, principal, purpose, interest, repayment, default, security, amendments and signatures.
Browse by question
Start with the right guide
Definitions, agreements, rates, home financing and tax, organized by what you need to decide.
- What is a private loan?Understand the basic legal and practical structure.
- Market-conform interestChoose and document a comparable interest rate.
- Agreement checklistSee every term and piece of evidence to record.
- Family mortgageCheck the conditions for own-home interest deduction.
- Tax and giftsReview current exemptions, gift tax and Box 3.