The door price is identical
A second home meets 8% transfer tax whether you buy privately or through the BV — the 2% rate is reserved for the owner-occupied main residence. The columns diverge after the door.
Column one: private
The property sits in box 3: a deemed return above the €59,357 per-person allowance, taxed at 36% — and the appreciation itself stays untaxed on sale. For a family house used by the family, with modest or zero rental, the private column is usually shorter: friendly holding costs, clean exit, zero private-use debates.
Column two: the BV
Corporate ownership earns its place when the house works: genuine rental income against fully deductible interest and costs at 19% to €200,000, and the property pooling with the wider portfolio: the portfolio chapter. The price of the column: private use by the family is priced at market and papered, sale gains are taxed in the BV, and the file must live like a rental business because it is one.
The honest default and the owner’s layer
Family use first: private. Rental first: BV, inside the portfolio. And in both columns the owner’s wider levers keep working — the €58,000 salary benchmark with the written growth-phase arrangement, borrowing up to €500,000 from the own BV (a route many families use precisely to fund the private purchase), together typically keeping €18,000–€20,000 a year in the structure: the combination.