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ARTICLE · 20 JULY 2018

Hoog Of Laag Tarief, Dat Is (En Blijft) De Vraag…

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Het lijkt zo simpel, bij de levering van een (bestaande) woning betaalt de koper 2% overdrachtsbelasting, bij de levering van overig vastgoed (geen nieuwbouw) 6%.

NetherlandsTax
Cornélie Arnouts
Cornélie Arnouts
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Het lijkt zo simpel, bij de levering van een (bestaande) woning betaalt de koper 2% overdrachtsbelasting, bij de levering van overig vastgoed (geen nieuwbouw) 6%. Toch 'regent' het de laatste tijd uitspraken over de vraag welk percentage van toepassing is volgens de Wet op belastingen van rechtsverkeer (WBR). In dit artikel wordt kort stil gestaan bij een aantal uitspraken, die gewezen zijn na 24 februari 2017 toen de Hoge Raad geprobeerd heeft heldere richtlijnen te formuleren (ECLI:NL:HR:2017:290, 291, 294 en 295).

Hof Den Haag 25 mei 2018 (GHDHA:2018:1301)

In deze procedure verkreeg koper met haar echtgenoot een appartementsrecht in een voormalig bedrijfs- en kantoorpand. In geschil was of de verkrijging van de onroerende zaak door koper een woning in de zin van de overdrachtsbelasting betrof en in aanmerking kwam voor toepassing van het tarief van 2% procent. Zowel de rechtbank als het hof concludeerden dat het lagere percentage van 2% van toepassing was. Het

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