7 year-end tips from Viisi
Year-end tips 2025: 7 smart tax benefits for homeowners and first-time buyers
The end of 2025 is approaching. Do you want to save on taxes or make a smart move tax-wise when buying your first home in 2026? In this article, we share seven practical year-end tips for homeowners, director-major shareholders (DGA’s), and first-time buyers. We’ll cover current tax benefits related to your mortgage, Box 3, retirement, the first-time buyers’ transfer tax exemption, and the 2026 NHG limit. That way, you’ll know exactly what to arrange before or after January 1st.
Disclaimer! Everybody is different. Always check with your Viisi-advisor whether these tips are relevant for you. What is smart to do for one person might be very unwise for somebody else.
✅ To do before January 1st
1. Make an extra repayment on your mortgage
Do you have savings available? Consider making an extra mortgage repayment before January 1st. This reduces your monthly payments and lowers your taxable assets in Box 3, potentially leading to tax savings in 2026.
2. Prepay your mortgage interest
If you expect your income to be lower in 2026, it may be attractive to pay the mortgage interest for the first months of 2026 in advance, in 2025. This has two advantages: you use your mortgage interest deduction at the higher 2025 tax rate, and you move assets out of Box 3.
3. Top up your retirement using your annual allowance
Do you still have unused annual allowance (‘jaarruimte’) for your retirement plan? By making an extra contribution before December 31st, you can deduct that payment on your 2025 income tax return and receive a refund of your taxes next year.
⏳ Better to wait until after January 1st
4. First-time buyers’ transfer tax exemption: higher limit in 2026
Are you between 18 and 35 and buying your first home? In 2025, the maximum home value for the exemption is €525,000. As of January 1st, 2026, that limit will increase to €555,000. When you’re buying a property in this range, it’s better to wait until next year for the transfer! Waiting could save you a transfer tax of €10.501 to €11.100.
Note: the transfer date at the notary determines which limit applies.
5. NHG limit: more borrowing capacity from 2026
The maximum mortgage amount for which you can use the National Mortgage Guarantee (NHG) will increase from €450,000 to €470,000 as of January 1st, 2026. For homes with energy-saving improvements, an even higher limit of €498,200 applies.
In other words, in some cases, being patient could increase your financial opportunities.
6. DGA? Wait to distribute dividends
Do you own a private limited company (BV) and are you about to distribute dividends? If you postpone the distribution until after January 1st, the amount will only count toward your Box 3 assets on the reference date for 2026. That may improve your tax position.
7. Buying a second home? Schedule the transfer after January 1st
For a second home, the transfer tax rate in 2025 is still 10.4%. As of January 1st, 2026, this will drop to 8.0%. By scheduling the transfer for January, you may save thousands of euros.
In conclusion
This year-end period is the perfect time to discuss with your advisor which actions before or after January 1st will benefit you most. Small steps can have a significant impact.
💬 Questions about your situation?
Our Viisi advisors are ready to help. Feel free to schedule a free consultation, and we’ll look at your opportunities together.
The entire Viisi team wishes you a wonderful December and a bright start to 2026!