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Proposal for a new division exemption in real estate transfer tax launched for consultation
April 10, 2024
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
February 12, 2024
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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Updated VAT Property Decree
December 15, 2023
We have focused on what we consider to be the most important topics and changes.
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Bill to abolish the real estate transfer tax concurrence exemption for share transactions: mitigation and postponement
June 26, 2023
It is commendable that the adverse effects of the original draft bill are to be mitigated.
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Tax changes announced in the 2023 Spring Memorandum
May 4, 2023
In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.
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