Tax guide
The main Dutch tax questions for a private loan between family or friends, with current conditions and primary sources. General information, not personal tax advice.
- 3
- Rules that matter
- €6,908
- Gift exemption 2026
- 360 mo
- Max for deduction
Inside the band, the Belastingdienst is satisfied
Three records every private loan should keep
An onderhandse lening is fully legal and common in the Netherlands, as long as you treat it like a real loan.
Try the gift combo- 01
A written agreement
A signed contract stating the amount, the rate and the term. FLUX5 drafts it for you, digitally signed by both sides.
- 02
A market-conform rate
An arm's-length rate, close to what an independent lender would charge under comparable conditions. Our calculator shows the acceptable band per loan type.
- 03
Actual payments
Interest and repayments must really be paid, not just exist on paper. Automatic monthly debits make that trivial to prove.
The gift rules (2026)
An unusual rate needs evidence.
Charge clearly below market and the Belastingdienst treats the forgone interest as a gift. The other way around works too: a market-conform loan keeps the €6,908 yearly exemption fully available. Slide and see the effect.
The gift fully covers the yearly payments
Net cost for your child
Effectively free money for your child
Gift tax avoided vs a direct gift
You gift back tax-free
5 years × €6,908
Assumes the 2026 annual exemption of €6,908 per parent couple per child and 10% gift tax above it. Indicative, not tax advice. Check your situation with the Belastingdienst.
Tax questions, answered
Short answers, no fiscal jargon.
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Keep the agreement and evidence together.
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€10,000