Assurantiebelasting verhoogd naar 7,5%

Nederlandse beleggers hebben in 2016 hun verplichte afdracht naar de fiscus verhoogd van 3% naar 7,5%. De Europese Commissie adviseert daarnaast vraagstukken te overwegen zoals een toename van de assurantiebelasting. Op dit moment is Nederland als één van de weinige landen in Europa aan een regeling gebonden die bepaalt dat alle woningen voldoen aan minimaal energielabel B.

The Dutch government has increased its mandatory deduction to the tax authorities from 3% to 7.5%. The European Commission takes into consideration the questions of increasing the insurance tax. Currently, the Netherlands is one of the few countries in Europe that is bound to a regulation that determines that all homes fulfill at least minimum energy labels B.

Note: The duty to pay 3% of the net balance is compulsory for Dutch and foreign resident investors (henceforth referred to as resident investors) and applies equally for net balance investments made in fixed income securities, equities and depositary receipts.

The duty to pay 3% of the net balance on fixed income securities will be paid by a single payment on 1 July 2018.