eigenwoningbezitters

Eigenwoningbezitters are individuals who own the property they use as their primary dwelling. The term is primarily used in the Netherlands and appears in legal and tax contexts. It distinguishes owners from renters, tenants, and co‑owners for purposes such as mortgage interest deduction and tax brackets.

In Dutch tax law, eigenwoningbezitters are eligible for the hypotheekrenteaftrek, a deduction that reduces taxable income by the interest paid on a mortgage for their main house. This deduction is available as long as the property is genuinely used as the taxpayer’s personal residence and the mortgage is for the acquisition or renovation of that property. The deduction’s value is capped and is subject to periodic review by the Dutch Tax and Customs Administration.

Additionally, eigenwoningbezitters are included in the calculation of the Eigenwoningforfait, a fictitious addition to taxable income based on the value of the primary residence. The amount is a percentage of the tax‑assessed market value and is designed to reflect the benefit of living in a home that is a private asset. The forfait and the interest deduction together influence the net tax burden.

Legally, eigenwoningbezitters must fulfil registration requirements with the municipality, keep records of ownership, and report significant changes to the landlord and tax authorities. Property damage, significant modifications, or changes to occupancy status can alter their tax status. For those who become eigenwoningbezitters after a period of renting, specific rules apply to ensure the transition is recognised for tax purposes.