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ARTICLE · 31 MAY 2023

The Netherlands & Real Estate Tax Rules - Keep A Close Eye On These Developments

Loyens & Loeff
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During the last years, there have been quite some changes in the Dutch tax (and other non-tax) rules regarding real estate, notably the increase of the RETT rate from 6% to 10.4%...

NetherlandsReal Estate and Construction
Milou Bonnema
Milou Bonnema
Jérôme Ariës
Jérôme Ariës
Michiel Beudeker
Michiel Beudeker
Bartjan Zoetmulder
Bartjan Zoetmulder
Jochem van der Wal
Jochem van der Wal
Ynze van der Tempel
Ynze van der Tempel

During the last years, there have been quite some changes in the Dutch tax (and other non-tax) rules regarding real estate, notably the increase of the RETT rate from 6% to 10.4%, and for residential real estate even from 2% to 10.4% for real estate investors. Recently, more tax measures affecting the real estate sector have been announced.

As the number of tax measures concerning real estate is adding up, please find below an outline of the most important tax measures potentially affecting the real estate sector, along with (the changes to) the entry date of measures previously proposed. A law proposal for some of these measures has already been published, while other developments follow from the Spring Memorandum 2023 published by the government.

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