Look for The Right Solution Now in Tax

 Look for The Right Solution Now in Tax

If there is no substantial interest (5%), the shares in private will fall to you in tax options. You will effectively owe 1.2% capital yield tax (income tax) annually on the economic value as of 1 January. The shares must therefore be valued annually (also take into account any blocking regulations). The dividend and the profit on sale are not taxed as such in tax options. 

The net assets after distribution or after sale are included annually in the capital yield tax (1.2%). A loss on your investment is not deductible; only a lower value is taxed in tax options. If the investment later decreases in value, you cannot get back tax for previous years in tax options. You may therefore pay tax on an investment that ultimately does not yield anything. Look here for the current range of investments in shares through crowdfunding. For track tax refund  this is important.

Loan based

This involves lending money to a company or private individual with interest on the loan as compensation. The intention is that the loan will be repaid with interest. For the return, it makes sense to check whether there are securities and whether the loan is subordinated to other creditors. With most projects there will be no security and it is conceivable that the receivable will be subordinated to receivables from, for example, banks or other parties. A higher interest rate is then obvious because of the higher risk. Your claim falls to you in private in tax options. You are effectively owed 1.2% capital gains tax (income tax) on the value of the claim as at 1 January. The interest and repayments are not taxed as such in tax options. 

The net assets are there after receipt of interest, etc.is included annually in the capital gains tax (1.2%). A loss on your investment is not deductible, only a lower value is taxed. If the receivable subsequently decreases in value, tax for previous years can be reclaimed. So you may be paying tax on an investment that only yields a few interest installments in the end. A loan in combination with a substantial interest share package is treated differently.

Reward (presale and reward based)

This is about supporting a project in return. With such an investment, the return is often subordinate to the goal that the applicant for crowdfunding pursues. As an investor, you are, for example, interested in a product or service of the applicant and, as it were, register yourself for the pre-sale of that product or service. If there are sufficient commitments from investors, the project can get off the ground. As an investor, you will receive the desired product or service for a successful project. It may be that a discount is included in this (as a reward). 


Paul Petersen