The 2023 annual statement can be downloaded via your personal portfolio. This statement lists your investments, the outstanding amount as of 1 January 2023 and 31 December 2023 and the interest paid.
When you invest through Crowdrealestate, you participate in a loan provided to a company and receive interest periodically in return. In other words, you receive a receivable as an investor. The interest you receive is equal to the interest paid by the company. No tax is withheld and no other fees are charged at Crowdrealestate during the term or at redemption.
For private investors, investments are taxed in Box 3, with a notional return as the basis. So not the actual interest payments. The current system (2023) of Box 3 uses notional rates of return for different asset classes. The current 2023 rates can be found on the Tax Office website. The Box 3 tax rate is 32% and the tax-free capital is €57,000 per taxpayer. How much tax you actually pay on the investment therefore depends on your personal situation.
When money is lent from a company and you are therefore a business investor, the interest payment is subject to corporate income tax (VPB). The VPB rate is 19% for profits up to €200,000 and 25.8% for profits above that. If the company distributes the interest received as a dividend to private individuals, you will owe dividend tax and income tax in Box 2. In 2023, the combined rate for these two taxes is 26.9%. As long as the money stays in the company and is used, for example, for new money loans, then this tax is not an issue.
Do you have specific substantive questions? If so, we advise you to contact the Tax Office and/or your tax advisor.