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    One’s own home to box 3

    The International Monetary Fund (IMF) finds the current tax benefits for home owners in our country too generous. Therefore, the IMF argues in favor of moving owner-occupied houses from box 1 to box 3 to eliminate the tax benefits. This should lead to greater equality in the taxation of wealth in the Netherlands. The idea is gaining ground. Homeowners are entitled to deduct the expenses related to the home, such as mortgage loan interest. But they have to declare a percentage of the WOZ-value (notional rental value) in their income tax returns. The tax deduction is a thorn in the flesh of the IMF, for it leads to greater inequality in the distribution of wealth.


    Homeowners hardly pay any taxes on their own homes, according to the IMF. The mortgage interest tax relief is an incentive to take out as high a mortgage loan as possible. This often leads to outbidding and consequently to ever increasing house prices. That is why the IMF suggests moving owner-occupied houses from box 1 to box 3. Of course, the mortgage interest tax relief will then disappear.

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