Why are more and more managing director and majority shareholders (DGAs) deliberately choosing a mortgage? As an entrepreneur, it's not just about buying a home, but also about how this financing fits into your overall wealth strategy.
Discover how other DGAs make smart use of a mortgage.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Wealthy, yet opting for a mortgage","intro":"Why many DGAs choose financing that aligns with their overall wealth structure.","image":{"transformBaseUrl":"https://assets.ing.com/transform/ba1eb0df-a723-41ff-91ce-5809e94778ba/Large_Web-and-Screen-A-woman-wearing-glasses-checks-her-phone-while-sitting-on-the-couch-at-home-working-on-her-laptop-1","type":"image","width":1920,"original":"https://assets.ing.com/m/5a3493bc0362b4fd/original/Large_Web-and-Screen-A-woman-wearing-glasses-checks-her-phone-while-sitting-on-the-couch-at-home-working-on-her-laptop-1.jpg","extension":"jpg"},"link":{"url":"/en/private-banking/knowledge-and-insights/living/smart-financing-dga-mortgage"}}]},{"componentType":"sectionTitle","title":"4. Paying for your child’s education: is it considered a gift?"},{"componentType":"paragraph","richBody":{"value":"Do you have a child in higher education and want to support them financially? Beyond tuition fees, you may also want to contribute to living expenses. Gifting is an option, but what are the tax rules?
Read the key considerations.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Paying child's education: is it considered a gift?","intro":"Where does contributing end and gifting begin?","image":{"transformBaseUrl":"https://assets.ing.com/transform/05f201c9-59d1-4171-84a2-15ef876f7e17/A-happy-family-relaxing-and-looking-at-their-electronic-devices-on-the-couch-at-home","type":"image","width":1920,"original":"https://assets.ing.com/m/20bf208df369efc1/original/A-happy-family-relaxing-and-looking-at-their-electronic-devices-on-the-couch-at-home.jpg","extension":"jpg"},"link":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning/paying-childs-education-a-gift"}}]},{"componentType":"sectionTitle","title":"3. Law on the counter-evidence scheme for Box 3"},{"componentType":"paragraph","richBody":{"value":"This summer, the rules for Box 3 changed. Is your actual return lower than the assumed amount? Thanks to the counter-evidence scheme, you now pay tax on what you actually earn, not on a notional figure.
See what this means for your wealth.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Counter-evidence scheme Box 3","intro":"Could you be entitled to a refund? Read what the scheme entails and what it means for you.","image":{"transformBaseUrl":"https://assets.ing.com/transform/ba11f044-f32c-4859-ab0d-b7948e7fe3c9/Large_Web-and-Screen-Mid-adult-businessman-looking-at-some-documents-in-an-office-Exclusive-usage-for-ING-Private-Banking","type":"image","width":1920,"original":"https://assets.ing.com/m/463d1d60195d5c29/original/Large_Web-and-Screen-Mid-adult-businessman-looking-at-some-documents-in-an-office-Exclusive-usage-for-ING-Private-Banking.jpg","extension":"jpg"},"link":{"url":"/en/private-banking/knowledge-and-insights/wealth-growth/law-counter-evidence-scheme-box-3"}}]},{"componentType":"sectionTitle","title":"2. Gifting with retained control: how to arrange it in 2025"},{"componentType":"paragraph","richBody":{"value":"Do you want to gift money to your children or grandchildren but wonder how best to do it? There are several ways to start transferring your wealth to the next generation(s).
Discover which gifting method suits you best.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Gifting with retained control","intro":"Discover the different ways to gift your wealth to children and grandchildren.","image":{"transformBaseUrl":"https://assets.ing.com/transform/7421e3be-bda0-40de-9e0c-55fc57281c28/high-angle-view-of-man-sitting-in-boat-on-lake","type":"image","width":6240,"altTextNL":"\"\"","original":"https://assets.ing.com/m/320a5ce5f0039992/original/high-angle-view-of-man-sitting-in-boat-on-lake.jpg","extension":"jpg"},"link":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning/gift-before-year-end"}}]},{"componentType":"sectionTitle","title":"1. The holiday home in Box 3: what does it mean for you?"},{"componentType":"paragraph","richBody":{"value":"Do you own a holiday home or dream of having one? The rules for Box 3 will change significantly in the coming years. That’s why it’s important to
understand the potential tax implications of an additional property.
Read more about what a holiday home in Box 3 means.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"The holiday home in Box 3: what you need to know","intro":"A holiday home? Be aware of the Tax implications - especially with the changes in Box 3.","image":{"transformBaseUrl":"https://assets.ing.com/transform/f0d9f6a2-2245-4e57-ad07-6701c59be0c5/Young-teenage-girl-sits-on-a-small-dock-at-dusk-looking-at-her-tablet","type":"image","width":5700,"original":"https://assets.ing.com/m/392f46652da652ab/original/Young-teenage-girl-sits-on-a-small-dock-at-dusk-looking-at-her-tablet.jpg","extension":"jpg"},"link":{"url":"/en/private-banking/knowledge-and-insights/living/holiday-home-box-3"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Also read"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/wealth-planning","text":"Wealth Planning"},{"url":"/en/private-banking/investing/private-markets","text":"Private Markets"},{"url":"/en/private-banking/our-approach","text":"Our approach"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}