Eigenwoningregeling blijft van kracht bij verblijf in zorginstelling

Dutch tax authorities have clarified that homeowners admitted to nursing or care facilities can maintain their primary residence tax exemption for up to two years, even if another person lives in their home during this period. The exemption applies as long as the homeowner retains the right to freely dispose of the property and can return to it as their primary residence at any time. This ruling addresses a common practical situation where family members or caregivers occupy the home while the owner receives medical care elsewhere.