If the Winwin Loan start date does not fall on 1 January, for the first year one is entitled to half the tax benefit on the outstanding capital as of 31 December. The last year of the Winwin Loan, the tax benefit is half of the outstanding capital on 1 January. You can opt to already deposit the amount before 1 January and register the Winwin Loan later – within three months. PMV must then obtain a copy of the borrower’s account statement showing that the funds were received before or no later than 1 January. This must be attached to the deed.

Note: To benefit from all annual tax credits, the start date of the Winwin loan must fall in the same civil year as the date of signing the Winwin loan deed!