No property transfer tax if housing associations take over social housing (DAEB houses)

For whom? 

• housing associations that take over DAEB accommodations (public-sector accommodations) from another housing association 

What changes? 

Will your housing association be taking over public-sector accommodations (social housing) from another housing association? Then in future you will not have to pay property transfer tax. This way housing associations can more easily take over one another’s accommodations. For example, to make the accommodations more sustainable. 

This exemption only applies to social housing. For other buildings, such as commercial property, and plots of land you will have to pay property transfer tax. 

You must show the civil-law notary which part of the transfer constitutes social housing. You do so with a valuation report. 

When? 

This exemption from property transfer tax will take effect on 1 January 2027.