Am I eligible for the exemption from withholding tax on interest?
The exemption in question applies exclusively to natural persons, resident or non-resident, who act outside the exercise of their professional activity.
If you receive more than €9,965 (amount subject to yearly indexation, as indicated below) in interest from loans concluded via a licensed crowdfunding service provider, you must indicate this in your tax return. Consult your accountant about this.
The amount of interest is indexed annually. For the tax year 2021, this amounts to €15,860. However, the government has decided to freeze the indexed amount making the indexed amount €15,630 for tax year 2021 through tax year 2024.