The FLUX5 blog
Borrowing and lending, explained.
Practical guides on peer-to-peer loans, interest rates and Dutch tax rules, in plain language.
Gift exemption 2026: what can you give tax-free?
The 2026 Dutch gift exemptions explained: €6,908 per child, €2,769 for others, the €33,129 one-time exemption, and the smart loan-plus-gift combo.
Gift or loan? How to avoid gift tax when lending to family
When does the Belastingdienst treat your family loan as a gift? How to keep it a real loan, and avoid schenkbelasting.
Family mortgage: how the interest deduction works
How the Dutch family mortgage works: interest deduction (renteaftrek), the 360-month annuity rule, market-conform rates and whether you need a notary.
Market-conform interest: what rate can you charge family?
What interest rate does the Belastingdienst accept for a family loan? The market-conform bands per loan type, with the official examples.
What is a market-conform rate, and how do you find yours?
What makes a rate market-conform for the Belastingdienst? The arm's-length test, the acceptable band per loan type, and how to document your rate.
What is an onderhandse lening? The complete guide
Everything about the Dutch private loan between family or friends: the three Belastingdienst rules, contracts and rates, in plain language.