What changes?
Are you an entrepreneur and do you plan to buy a commercial property? Or do you invest in real estate? If so, you will have to pay 10.4% property transfer tax (overdrachtsbelasting) from 1 January 2023. Until then, it is 8%.
For whom?
- entrepreneurs who live in the Netherlands and purchase real estate for commercial purposes
When?
The change in law is expected to enter into effect on 1 January 2023.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).