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ARTICLE · 29 JUNE 2023

RETT Measure On Share Deals Postponed And Mitigated

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The Ministry of Finance announced a number of amendments, including a postponed entry into force date and transitional law, to the draft legislation that will abolish the real estate transfer tax (RETT) exemption for share...

NetherlandsReal Estate and Construction
Ynze van der Tempel
Ynze van der Tempel
Jérôme Ariës
Jérôme Ariës
Jérôme H. Germann
Jérôme H. Germann

The Ministry of Finance announced a number of amendments, including a postponed entry into force date and transitional law, to the draft legislation that will abolish the real estate transfer tax (RETT) exemption for share deals with building land and newly built real estate. This follows from a letter that the Ministry of Finance sent to parliament on 23 June 2023.

These changes follow in response to the feedback received by the Ministry of Finance on the draft legislation that was published for public consultation.

Entry into force date postponed

The abolition of the RETT exemption for acquisitions of shares in companies owning building land or newly built real estate will enter into force on 1 January 2025, instead of the earlier announced 1 January 2024.

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