Interest related to a real estate loan taken out for the construction, purchase or renovation of a property considered as an obtainment cost:
- Deductible from income tax
- Full deduction as an obtainment cost before you occupy the property
- Deduction of up to EUR 2.000* for the 1st year of occupancy of the property and the 5 following years
- Deduction of up to EUR 1.500* for the next 5 years
- Deduction of up to EUR 1.000* from the 11th year of residence
Outstanding balance insurance covers redemption of your loan in the event of death or incapacity, and therefore protects your family.
- The deductible amount of the one-off premium varies depending on your age and the composition of your household (see table).
- Annual premiums are tax-deductible for up to EUR 672 per person in your household.
- A combination of a one-off payment and annual premium payments often proves attractive in terms of taxation.
no children | 1 child | 2 children | 3 children | per additional child | |
---|---|---|---|---|---|
Up to age 30 | EUR 6.000 | EUR 7.200 | EUR 8.400 | EUR 9.600 | + EUR 1.200 |
Age 31 | EUR 6.480 | EUR 7.776 | EUR 9.072 | EUR 10.368 | + EUR 1.296 |
Age 32 | EUR 6.960 | EUR 8.352 | EUR 9.744 | EUR 11.136 | + EUR 1.392 |
Age 33 | EUR 7.440 | EUR 8.928 | EUR 10.416 | EUR 11.904 | + EUR 1.488 |
Age 34 | EUR 7.920 | EUR 9.504 | EUR 11.088 | EUR 12.672 | + EUR 1.584 |
Age 35 | EUR 8.400 | EUR 10.080 | EUR 11.760 | EUR 13.440 | + EUR 1.680 |
Age 36 | EUR 8.880 | EUR 10.656 | EUR 12.432 | EUR 14.208 | + EUR 1.776 |
Age 37 | EUR 9.360 | EUR 11.232 | EUR 13.104 | EUR 14.976 | + EUR 1.872 |
Age 38 | EUR 9.840 | EUR 11.808 | EUR 13.776 | EUR 15.744 | + EUR 1.968 |
Age 39 | EUR 10.320 | EUR 12.384 | EUR 14.448 | EUR 16.512 | + EUR 2.064 |
Age 40 | EUR 10.800 | EUR 12.960 | EUR 15.120 | EUR 17.280 | + EUR 2.160 |
Age 41 | EUR 11.280 | EUR 13.536 | EUR 15.792 | EUR 18.048 | + EUR 2.256 |
Age 42 | EUR 11.760 | EUR 14.112 | EUR 16.464 | EUR 18.816 | + EUR 2.352 |
Age 43 | EUR 12.240 | EUR 14.688 | EUR 17.136 | EUR 19.584 | + EUR 2.448 |
Age 44 | EUR 12.720 | EUR 15.264 | EUR 17.808 | EUR 20.352 | + EUR 2.544 |
Age 45 | EUR 13.200 | EUR 15.840 | EUR 18.480 | EUR 21.120 | + EUR 2.640 |
Age 46 | EUR 13.680 | EUR 16.416 | EUR 19.152 | EUR 21.888 | + EUR 2.736 |
Age 47 | EUR 14.160 | EUR 16.992 | EUR 19.824 | EUR 22.656 | + EUR 2.832 |
Age 48 | EUR 14.640 | EUR 17.568 | EUR 20.496 | EUR 23.424 | + EUR 2.928 |
Age 49 | EUR 15.120 | EUR 18.144 | EUR 21.168 | EUR 24.192 | + EUR 3.024 |
Over 50 | EUR 15.600 | EUR 18.720 | EUR 21.840 | EUR 24.960 | + EUR 3.120 |