Commercially buying a holiday home

Commercially buy a holiday home

Benefit from tax advantages and a return of up to 10%

Are you looking for a way to generate a return on your business assets with a tangible and stable asset? Business investing in real estate is a proven strategy for entrepreneurs and owners of private companies looking for diversification outside the volatile stock market. At Kleen Resorts, we offer high-quality vacation homes in prime locations that are ideally suited as a business purchase.

Buying a holiday home for business purposes offers various tax and strategic advantages compared to a private purchase. Depending on your business structure and intended use, this can give a powerful boost to your wealth accumulation.

Fryske Mar

Balk, Friesland (Nederland)

On the waterfront

With private marina

No rental obligation

Discover the park

Greenerwold

Niebert, Groningen (Nederland)

Brand new park for sale

variable return of 10%

and renting it out yourself is possible.

Discover the park

Wiedeweer - Resort Zuiderzee

Kraggenburg, Flevoland (Nederland)

Brand-new park now available for purchase

no rental obligation

Spacious lots of at least 250 m²

Discover the park

Huis ter Heide

Zeijen, Drenthe (Nederland)

Small-scale vacation park

Free rental

High returns to be achieved

Discover the park

Fryske Mar

Balk, Friesland (Nederland)

On the waterfront

With private marina

No rental obligation

Discover the park

Greenerwold

Niebert, Groningen (Nederland)

Brand new park for sale

variable return of 10%

and renting it out yourself is possible.

Discover the park

Wiedeweer - Resort Zuiderzee

Kraggenburg, Flevoland (Nederland)

Brand-new park now available for purchase

no rental obligation

Spacious lots of at least 250 m²

Discover the park

Huis ter Heide

Zeijen, Drenthe (Nederland)

Small-scale vacation park

Free rental

High returns to be achieved

Discover the park

Gunstige fiscaliteiten

Door de wijzigingen in het Nederlandse belastingstelsel (het werkelijk rendement in Box 3) is het voor veel beleggers interessanter geworden om vastgoed onder te brengen in een BV (Box 2). Hierdoor betaalt u belasting over de werkelijke huurinkomsten minus de kosten, in plaats van een forfaitair rendement.

Professionalisering van de verhuur

De tijd van 'zelf de sleutel overhandigen' is voorbij. Zakelijke investeerders kiezen steeds vaker voor volledig ontzorgde modellen. Kleen Resorts faciliteert het volledige beheer, van marketing tot schoonmaak, waardoor uw investering echt passief blijft.

Variabel of vast rendement

In de huidige markt is behoefte aan flexibiliteit en zekerheid. Bij Kleen Resorts bieden we daarom verschillende rendementsmodellen aan. Kies voor maximale zekerheid met een vast rendement van 6% per jaar of voor een variabel rendement dat kan oplopen tot wel 10% per jaar.

Buying a second home with a private company: how does it work?

When you decide to purchase a holiday home for business purposes, the private company becomes the legal owner of the property. The property will be listed as a fixed asset on your company's balance sheet. This process differs from a private purchase in a number of crucial respects and offers strategic opportunities for your wealth management.

The financing

A major advantage of buying a second home through a private company is the financing structure. You can finance the property with the liquid assets available in the private company (the surplus profit). As a result, you will not have to pay out dividends to your private account, which immediately saves you on substantial interest tax (Box 2). Do you have insufficient cash flow? In that case, the private company can take out a business mortgage, or you, as a private individual, can lend money to your own private company (under commercial terms).

Tax deductions and corporate income tax

Unlike Box 3 in private capacity, where you are taxed based on a notional (fictitious) return, the private company pays tax on the actual profit earned. This means:

Deduction of expenses: All expenses you incur for the property—such as park fees, maintenance, insurance, furniture, and the fee for the rental organization of Kleen Resorts—are deductible from the gross rental income.
Depreciation: You may depreciate the property annually (to the residual value), which reduces the taxable profit of your private company.
Corporate income tax: You only pay corporate income tax on the net profit remaining after deduction of all costs and depreciation.

Sales from the private company

Should you sell the holiday home at a profit in the future, this sales profit will fall within the profit sphere of the private company. Although you pay tax on this, the entire capital will remain available within the private company for new investments or reinvestments in other Kleen Resorts projects, without you having to settle personally in the interim.

As the owner, would you also like to relax in your holiday home? If the property is owned by the private company, this must be handled on a strictly commercial basis. The tax authorities view the free use of a business asset as a private benefit.

However, if you choose to use the property without paying a fee for it, the tax authorities will classify this private benefit as a dividend distribution.

In that case, the lost rent is fictitiously added to the private company's revenue, meaning that corporate income tax is first due on this amount. Subsequently, this benefit is taxed in your personal capacity as a dividend in Box 2 at a rate of 26.9%. Due to this accumulation of levies, the total tax burden on the value of private use can rise to as much as 37.87%. That is why it is very important to accurately record personal use and the associated reimbursements in the administration to avoid disputes with the tax authorities.