Real Estate Transfer Tax News

Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.

Tax changes announced in the 2023 Spring Memorandum

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.

Internet consultation on draft bill to abolish the property transfer tax concurrence exemption for share transactions

An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.

Pro Memoria 2023

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

Upper House adopts 2023 Tax Plan package and other tax bills

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

Supreme Court: conversion of former wool factory into shopping mall results in ‘essentially a new building’ for VAT purposes

In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.

Supreme Court answers questions about concept of ‘essentially a new building’ for VAT purposes

The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.

Tax measures for 2023

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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