Investing in a vacation home is now more challenging from a tax perspective than it used to be. The shift toward actual returns, rising operating costs, and the VAT increase on lodging are all weighing on returns. Orange IM Goldberg Gardens I designed with this new reality in mind: you become a co-owner of two fully equipped eco-resorts. And in this way, recreational real estate remains very attractive from a tax perspective.

An overview of the Box 3 rules for 2026. What flat rates apply, when is the actual return more favorable, and how is an investment in a real estate fund such as Goldberg Gardens I ? A straightforward explanation based on the current state of affairs.