Real Estate Transfer Tax News

Tax measures for 2022

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi ...

Internet consultation on Qualification Policy for Legal Forms Act

The end of the open limited partnership and major implications for mutual funds.

Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

Acquisition of only the legal ownership of shares in real estate legal entities is not subject to real estate transfer tax

The judgment rendered by the Court of Appeals ‘s-Hertogenbosch could also be important in practice with regard to shares in real estate legal entities that are acquired by investment funds without leg ...

eRecognition mandatory for businesses filing their own tax returns

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from t ...

Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments

This is a favorable outcome for the real estate market. The acquisition of (an apartment right in) a converted building intended for residential use is more likely to be subject to 2% rather than 6% r ...