Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 15 JULY 2024

Tax Developments Are Gathering Pace For The Dutch Real Estate Market

Osborne Clarke LLP
Osborne Clarke LLP
Contributor
Osborne Clarke LLP

Osborne Clarke LLP

Osborne Clarke is a fast-growing international legal practice, with more than 800 lawyers working...

View firm profile
Explore more from Osborne Clarke LLP

The Dutch tax rules in relation to the real estate market are changing rapidly. In 2024, new rules have been proposed and a new VAT-decree entered into force. This will impact real estate entities and landlords.

NetherlandsTax
Cees Graafland
Cees Graafland
Author LinkedIn connections

What proposed changes will affect real estate entities?

The Dutch tax rules in relation to the real estate market are changing rapidly. In 2024, new rules have been proposed and a new VAT-decree entered into force. This will impact real estate entities and landlords.

REIT regime axed from 2025

The Dutch law to abolish the real estate investment trust (REIT) regime has been adopted and will enter into force on 1 January 2025. This means that Dutch real estate funds (and other Dutch REITs) can no longer benefit from the 0% corporate income tax rate. Proposed legislation to amend the Dutch investment regime went to consultation last May, opening restructuring options for current REITs.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

OECD Consultation On Chapter VII (Intra-Group Services): Submitted Comments And Key Considerations

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Dutch Tax Plan 2027

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
NetherlandsTax
A&O Shearman
A&O Shearman
Article

Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
NetherlandsTax
BUREN
BUREN
Article

Dutch Tax Plans 2027: a predictable package in a minority government setting

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff