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?
Current Dutch gift exemptions and rates for 2026, including the €6,908 annual parent-child exemption and conditions for the €33,129 one-time exemption.
Gift or loan? How to avoid gift-tax mistakes with family
Calling a transfer a loan is not decisive. Learn how repayment intent, the agreement, actual payments and separate gifts affect the Dutch tax analysis.
Family mortgage: how the interest deduction works
Check every condition for Dutch family-mortgage interest deduction: own-home use, annuity or linear repayment, comparable interest, actual payment and reporting.
Market-conform interest: what rate can you charge family?
There is no universal family-loan rate. Compare amount, term, security, repayment, fixed period and borrower risk, then retain dated evidence.
What is an onderhandse lening? The complete guide
An evidence-based guide to Dutch private loans between family or friends: agreements, interest, repayments, tax questions and record keeping.