WebJul 18, 2024 · The acquisition of a Dutch real estate asset is subject to 6% real estate transfer tax (RETT) (2% for residential real estate). No VAT is due upon acquisition of a real estate asset, unless the parties opt for a transfer with VAT or the property qualifies as “new property” (in which case an exemption of RETT should apply). WebMar 7, 2024 · Currently, asset deals regarding newly developed real estate are subject to VAT (21%). As a result, during the two years after the asset is taken into first use, an exemption for RETT (10,4%) exists if the buyer is not eligible to deduct the VAT. Without this exemption, the tax burden would be 31,4% (21% VAT + 10,4% RETT).
Real estate transaction costs and taxes in Netherlands CMS
WebAegis Tax Lawyers specialises in Dutch and international tax law and the tax aspects of M&A and real estate. We offer high-quality advice and compliance services in the areas of corporate income tax, dividend withholding tax, VAT, payroll and income tax … WebSep 28, 2024 · Currently, Dutch real estate transfer tax is levied at a base rate of 8% in respect of the acquisition of real estate situated in the Netherlands, or certain rights concerning such property (including qualifying shareholdings in real estate rich companies). For owner occupied residential real estate the tax rate is 2%. how many zeros are in sp
Dutch transfer tax - The TaxSavers
WebDec 10, 2024 · If the real estate is gifted and the gift has been subject to Dutch gift tax, the real estate transfer tax may be partly offset against the gift tax due. If real property in the Netherlands is ... WebTransfer taxes applies by the acquisition of the legal or economic ownership of Dutch real estate and is payable by the purchaser. Transfer tax is also due upon the acquisition of a qualifying interest in a so-called real estate entity. Basis of tax. The due transfer tax is calculated on the market value. WebSep 1, 2024 · A real estate transfer tax, sometimes called a deed transfer tax, is a one-time tax or fee imposed by a state or local jurisdiction upon the transfer of real property. Usually, this... photography editing photoshoot hd background