Real estate transfer tax

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’.

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Internet consultation on Qualification Policy for Legal Forms Act

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

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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.

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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 legal personality.

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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% real estate transfer tax.

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Advice on real estate transfer tax

Do you require advice on real estate transfer tax because you have purchased a new house or company property? Meijburg & Co’s specialists are here to help you.

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