What do I put in my tax-application when owning eyecons?

You can find your annual summaries per account per eyeventure in your Dashboard for every year you own the account. In this summary you will find all the information, including a list of all your transactions. You can find more information about the annual summary and how to find them here.

Valuation

Your investment is an illiquid asset. Generally it is best to report the value you paid for. Unless the eyeventure has made a valuation and announced that valuation to be used.

The marketplace and whether it is open is usually not liquid enough to make a valuation based on the traded price. For information purposes only, the annual summary does provide:

1.   The average value per eyecon of all success transactions for the calendar year in the eyeventure.
2.   The highest value per eyecon for all successful transactions for that calendar year.
3.   The lowest value per eyecon of all successful transactions of that calendar year.

Income tax

Income of natural persons residing or tax in the Netherlands, is subject to income taxation under the Income Tax Act 2001. If an eyecon holder has a stake of less than 5% in the eyeventure, the total value of the Eyecons will be taxed in Box 3 (reference date 1 January).

An eyeconholder with an interest greater than 5% will be taxed in Box 2.

Consult your tax advisor for more information.

Corporate tax

If the eyeconholder is a company (BV, NV Cooperatives), then the actual returns are subject to corporate tax. In case of an (indirect) interest of more than 5% share of total eyecons, the participation exemption usually applies.

We recommend that you always consult with your tax advisor in this situation.