Tax authorities registration of a private deed or loan

A loan or deed is regularly entered into privately. Until recently, you could easily register all deeds, a private loan or deed, with the Tax Authorities. In 2022, the Tax Authorities will only register the deeds that are required to be registered. According to the tax authorities, this is no longer the usual private loan or mortgage with the family. This is very inconvenient if you need to be able to prove the existence of the deed.

Registration of private deed or loan by tax authorities

Until 2013, you could simply visit the tax office and register a private loan there. Of course, you could also send it by post. This registration gave the signers of the deed the certainty that the deed was known to the Tax Authorities and could always be referred to. If someone refers to a private loan on their tax return, it can be useful if the tax authorities know about its existence. The tax authorities then register the existence of the deed or loan and some information about the signatories, but the content of the contract is not fully recorded. Until 2013, registration was always possible without obligation, but that has now changed.

Where to register a private deed at the Tax Authorities office in 2014 and 2015?

You could have your private deed registered with the Tax Authorities in:

  • Amsterdam, Kingsfordweg 1;
  • Arnhem, Groningensingel 21;
  • Breda, Gasthuisvelden 11;
  • ‘s-Hertogenbosch, Kooikersweg 1C;
  • Leeuwarden, Tesselschadestraat 4;
  • Roermond, Kapellerpoort 1;
  • Rotterdam, Laan op Zuid 45;
  • The Hague, Prinses Beatrixlaan 512;
  • Utrecht, Orteliuslaan 1000.

Registration of private loan or private deed 2022

The Tax Authorities only register the deeds that are required to be registered. In any case, these are the deeds that involve a lien:

  • With a lien on movable property or on the proceeds thereof;
  • With a pledge on a share portfolio or on the proceeds thereof
  • With a production right;
  • A private assignment of claims;
  • Registered delivery of shares in a listed company;
  • A statement of intent.

As you can see, a private loan from a parent with a child or another private deed within the family is no longer included. And that is a shame because for many, registration with the Tax Authorities provided extra security. This way it could always be proven that the deed also existed and since when the deed existed.

Report a private loan or mortgage on your tax return

From 2013, mortgage interest deduction for a new loan or mortgage is only permitted if the loan or mortgage for the house is repaid annually within thirty years. This also applies to a private loan. The solution to this is to indicate that the loan exists on your tax return. The loan in box 3 for those who lend money and the mortgage interest in box 1 for those who borrow the money. In the course of 2013, a form became available in which you indicate to the tax authorities for a private mortgage:

  • The start date of the loan;
  • The amount of the amount;
  • The term in months;
  • The interest rate;
  • The method of repayment;
  • Your citizen service number.

If the tax authorities then have questions about the addition or deduction, you can still send the deed of the loan if necessary. Then your private loan is still registered. Indeed, afterwards and not in advance. All deeds that were registered with the Tax Authorities up to and including 2012 will also remain registered there.

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