The 2024 annual statement is available and can be downloaded from your personal portfolio on our platform. In this statement, you will find a clear overview of your investments, the outstanding amount as at 1 January 2024 and 31 December 2024, and the interest paid during the year.
Tax return: your investment as an outstanding loan
When you invest through Crowdrealestate, you are effectively providing a loan to a company. As an investor, you thereby have a claim on the company and receive interest periodically in return. This interest is equal to the interest paid by the company. With Crowdrealestate, no tax is deducted from the interest and no additional fees are charged during the term or upon redemption.
Taxation for private investors (Box 3)
For private investors, the investment falls into Box 3: savings and investments. Here, the actual interest you receive is not taken into account, but a notional return is calculated that is set annually by the tax authorities.
Tax rate and exemption in 2024
- Box 3 tax rate in 2024: 36%
- Tax-free capital: € 57,000 per person (€ 114,000 for tax partners)
Notional rates of return 2024
The Inland Revenue uses the following notional rates of return:
- Bank deposits: 1.03%
- Investments and other assets (including your Crowdrealestate investment): 6,04%
- Debts: 2,47%
The actual tax you pay depends on your personal financial situation and the composition of your assets.
Taxation for business investors (corporate income tax)
When you invest from a company, the interest received is subject to corporate income tax (VPB). The rates in 2024 are:
- 19% for profits up to €200,000
- 25.8% for profits above €200,000
If the interest received is then distributed as a dividend to private individuals, dividend tax and Box 2 income tax will apply. The combined rate for dividend payments in 2024 is: 26.9%.
If the interest remains within the company and is reinvested in other loans or assets, for example, this levy does not apply.
Preparing your tax return
You should declare your investment with Crowdrealestate in your annual tax return as an outstanding loan (receivable) in Box 3 or as a business investment.
Through your personal portfolio, you can download the annual statement to use in your tax return.
Advice and support
Tax rules and rates may vary based on personal or business circumstances. We therefore advise you to contact a tax adviser or the Tax Office directly if you have specific questions.
If you have any further questions about your annual statement or the tax treatment of your investment, please feel free to contact us.