TAX IMPLICATIONS FOR HOMEOWNERS
Interest payments on mortgages are tax deductible if the property is used as the primary residence and you are registered as a resident taxpayer.
Expenses relating to the closure of the mortgage are tax deductible. In terms of  the notary, costs to conclude the contract are also tax deductible, but the costs of   transfer are not.
Increases in the value of the house are tax-free if used as primary residence as there is no capital gains tax, but can have an impact on the amount of mortgage interest deductible if you use the profits to purchase your next home.
Tax will be levied on the "deemed rental value" of the house (compared to deductions allowed for interest/ this amount is normally quite low). This value is determined by the local municipality and will be used by the tax authorities.
If you leave the country but continue to own the house, the tax deductions disappear as they are based on residency.
The 30 percent ruling may have a negative impact on your ability to get a mortgage, or the amount you might be eligible for, however many expats on the 30 percent ruling have bought property, so it is best to seek advice.
   

These are meant as general guidelines.
Individual circumstances will vary.

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