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ARTICLE · 20 SEPTEMBER 2023

Budget Day 2023: Real Estate Update

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On 19 September 2023, the Dutch government published the 2024 Budget Plan, as well as changes to tax legislation.

NetherlandsReal Estate and Construction
Michiel Beudeker
Michiel Beudeker
Bartjan Zoetmulder
Bartjan Zoetmulder
Ynze van der Tempel
Ynze van der Tempel
Jochem van der Wal
Jochem van der Wal
Steven Lucas
Steven Lucas
Jérôme Ariës
Jérôme Ariës
Wouter Van Der Leij
Wouter Van Der Leij
Marlous Verhoog
Marlous Verhoog
Marloes Voorrips
Marloes Voorrips
+1 more

On 19 September 2023, the Dutch government published the 2024 Budget Plan, as well as changes to tax legislation. In this update, we will summarize the latest proposals and legislative changes that will come into effect in the near future and which are relevant for the Dutch real estate market.

The Dutch government has fallen during the summer and is now functioning as a caretaker government. Even though a caretaker government usually submits fewer legislative proposals because proposals on controversial topics cannot be submitted by a caretaker government. Nearly all tax measures concerning real estate were considered non-controversial.

Budget Day Proposals

1. Cancellation of the RETT concurrence exemption for certain share deals

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