A clarification published on 3 November 2026 narrows the Box 3 treatment of a revocable paper gift. Creating or revoking the debt creates no wealth growth in the actual-return calculation. Interest actually paid still counts for donor and recipient. The accepted 6% rate applies only to this specific paper-gift setting.
Why this matters
A paper gift is private, yet its yearly interest still hits your cash. The balance in your bank app may already cover VAT, income tax, rent or a quiet month. A tight private buffer does not turn that payment into a business expense. If you are in a VOF, keep this family arrangement out of the shared cash story.
Example
You have a notarised paper gift of €50,000 at 6% interest. Each year, €3,000 must move from donor to recipient. A late-paying client does not pause that private promise. Using your VAT pot or VOF cash may fix this week’s gap. It can also muddy your admin. Your deed, bank transfer, year-end value and tax return should match.
XTROVERSO tips
- Name the arrangement correctly. Check whether this is a notarised paper gift, a normal family loan or another private debt. The 6% treatment does not automatically travel to the other two.
- Keep the payment private. Pay from the right private account with a clear payment reference. Do not bury it among invoices, drawings or a vague year-end settlement.
- Protect your VAT pot. Put the annual interest beside household costs and private tax reserves. Money visible in your bank app is not always money you can spend.
- Make both files agree. Donor and recipient should show the same principal, interest payment and year-end position. Keep the deed, bank transfer and any revocation document together.
- Stick to one valuation method. Box 3 claims and debts generally use fair market value. If a qualifying nominal-value approach applies, use it consistently. Do not switch methods for one favourable year.
- Leave it out of VOF books. A partner’s family arrangement is not automatically a VOF debt or business cost. Keep the shared cash position clear for both partners.
Not sure your deed, payments and Box 3 records still line up? XTROVERSO can spot the gaps before they become expensive
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Standpunt over de herroepelijke schuldigerkenning uit vrijgevigheid en box 3 verduidelijkt | Kennisgroepen Belastingdienst
- Belastingdienst Kennisgroepen — Herroepelijke schuldigerkenning uit vrijgevigheid en box 3
- Belastingdienst — Wat is schenken op papier?
- Belastingdienst Kennisgroepen — Waardering vorderingen en schulden in box 3
- Belastingdienst — Berekening box 3-inkomen 2026
- Belastingdienst — Overige vorderingen, waaronder papieren schenkingen
- Belastingdienst — Planning voor opgaven werkelijk rendement
- Belastingdienst — Zakelijke of privékosten
