By the end of 2022, it became clear how strongly new tax legislation affects the returns of real estate investors in Box 3.
We're hearing from various sides that private individuals are moving their real estate holdings into a legal entity, so actual returns are taxed instead of the notional return that isn't achievable for every portfolio. emlinked agrees that moving into Box 2 can be a solution to the notional-return problem, but it does come with consequences.
To come out ahead in Box 2, you need to carefully track all costs associated with holding real estate. For many Box 3 investors, that's a big step, since precise bookkeeping didn't generate extra return in the past. That's changed now. It starts with choosing the right legal structure — get in touch with your tax advisor for this.
Once you've chosen a legal structure, it's time to think about a solid administrative solution to track the costs and benefits of your real estate in detail. We're happy to offer free, no-obligation advice on this.
emlinked is the administrative solution for your real estate
Belangrijkste inzichten voor vastgoedbeheerders
- Private real estate investors are increasingly moving their holdings into a legal entity to avoid the notional return in Box 3.
- Switching to Box 2 requires precise cost tracking — choose the right legal structure with your tax advisor first.



