Taxes can have a big influence on decisions. The normal tax regulation applies to investment opportunities on the investment platform. This leads to different tax rates for different investment opportunitities (equity and loan):
Equity crowdfunding
Investing as a non-corporate legal entity (sole propiertorship or eenmanszaak / general partnership or VOF / limited partnership or CV):
- Subject to income tax
Investing as a corporate legal entity (LLC / BV / NV / COOP UA) :
- No corporate tax on dividend
Investing as a private individual:
- Interest < 5%, taxed in box 3 (initially 1,2%)
- If dividends are received, the dividend will be deducted from the payable income tax
- Interest > 5%, taxed in box 2, 25% on dividends received, after deductions
Loan crowdfunding
Investing as a private individual:
- The value of the investments made by a private individual are part of his wealth
- Wealth is subject to 1.2% income tax (box 3)
- Please note that exceptions are made for individuals if they have access to above-average asset management
Investing as a corporate legal entity (LLC / BV / NV / COOP UA):
- If you invest from a business account then the amount is classed as a loan. This will be seen on the balance sheet as a debt claim.
- The interest you’ll receive is seen as profit.