Lending money to family - tax implications

Hello all,
I would like to lend some money to a family member (specifically my sister) to buy a house/first property. I have been living in the Netherlands for a bit over 2 years now and am working here but my sister still lives in Balkan, where I originated from.
Are there any tax implications when lending money (to family) and is anyone aware of any specifics that should be followed when doing so?
I am aware of the gift tax, but as the idea is to lend the money, the rules don't seem like they should apply.
Is there anything I should be vary of before I make the money transfer?
And perhaps important to note, my sister would buy a house, but it would not be her primary residence.
-@tapu90

Hi and welcome to the Forum.

Speak to a Dutch tax adviser before you speak to the Belastingdienst; they keep a watch on international money movements and the Belastingdienst will have oversight of your Dutch bank accounts in this regard.  This link will take you to a section of our Forum where tax advisers are offering their services.

I hope this helps.

Cynic

Expat Team

On top of what Cynic said, many countries have tax differences for a first home vs a rental home, so your sister should also consult a tax professional in her country because she'll likely need to file her taxes differently.