Real Estate Transfer Tax News

Tax aspects of the 2026 coalition agreement

It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.
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Pro Memoria 2026

The tax rates, premiums and contributions for 2026 have been summarized for your convenience in the new Pro Memoria.
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Amendments to VAT Property Decree

The reasons for the changes are, in particular, new case law and the legislative amendments on the changes to the low VAT rate for accommodation as of January 1, 2026
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Dutch Supreme Court asks CJEU for clarity about VAT on the sale of leased property by a project developer

Unfortunately, this interlocutory judgment leads to more questions for the (real estate) practice and not to answers.
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Pro Memoria 2025

The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.
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The new division exemption in real estate transfer tax

The new division exemption was included in the 2024 End-of-Year Decree and will apply as of July 1, 2025.
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Tax measures for 2025

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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Proposal for a new division exemption in real estate transfer tax launched for consultation

The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.
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Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
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