What is the tax treatment for bonds in the Netherlands?

Are you considering investing in securities issued by a Dutch company but unsure about the applicable taxation? You’re in the right place to understand how your investments are taxed in the Netherlands. Let us guide you!

🔎 To go further:

• Mastering the taxation of your responsible investments
• What taxation applies to investments in Spain?
• What taxation applies to investments in France?

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Dutch Tax Resident

As a Dutch tax-resident investing in Dutch projects, you receive your interest gross. You are responsible for declaring this income in your annual tax declaration.

🔎 To go further:

Consult the Dutch tax system on the official government website: Rijksoverheid – Income Tax.

French Tax Resident

As a French tax resident, you can invest on our platform either in your own name (individual) or through a legal entity (company).

In both cases and by default, the Flat Tax (Prélèvement Forfaitaire Unique – PFU) applies to all interest received. The total rate is 31.4%, broken down as follows:

• CSG/CRDS (social contributions): These mandatory social levies contribute to funding Social Security and Social Protection in France. Combined, they amount to 18.6% of your gross interest.
• Income tax: Non-final withholding at 12.8%. However, when filing your annual tax return, you may opt for taxation under the progressive income tax scale if it is more advantageous for you. Feel free to contact our Investor Relations team for assistance on this matter.

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By default, Enerfip withholds 31.4% from any interest payment in accordance with regulations. In certain cases, you may request an exemption from this mandatory withholding.

💡 Good to know: One key benefit is that no tax residency certificate is required to invest in projects issued in the Netherlands!

Spanish Tax Resident

Thanks to our accreditation as a European Crowdfunding Service Provider (ECSP), Enerfip enables you to invest in all our projects. However, specific rules may apply depending on the country of the issuing company.

As a Spanish tax-resident investing in a project issued by a Dutch company, you receive your interest gross. You are responsible for declaring this income in your annual tax declaration.

💡 Good to know: One key benefit is that no tax residency certificate is required to invest in projects issued in the Netherlands!

Non-Dutch-French-Spanish Tax Resident

If you are not a Dutch-French-Spanish tax resident, you are subject to taxation in your country of residence.Please contact us, inform us of your tax status, and provide proof of foreign taxation to make sure your profile is updated.

💡 Good to know: One key benefit is that no tax residency certificate is required to invest in projects issued in the Netherlands!

You now know everything there is to know about the taxation of investments issued by a Dutch company.To invest in the Netherlands, browse our project catalog!

Interested? Contact our Investor Relations team today by booking an appointment online, by phone at +33 4 11 93 41 11, or by email at [email protected].