![Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax](/sites/default/files/styles/search_result/public/2021-04/hamer_rechter.jpg)
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, which, on January 24, 2020, had accorded an economic meaning to the term ‘interest’.