Real Estate

Real estate investment in the Netherlands

In the Netherlands Dutch residents are liable to tax for their worldwide income. Non-residents are only liable to tax with respect to certain categories of income originating from sources in the Netherlands. One of these categories is certain income from savings and investments (box 3) such as real estate investment in the Netherlands. A fictitious profit will then be taxed at a fixed rate of 30%.

Most tax treaties allocate the right to levy tax on income from immovable property to the state in which the immovable property is situated. Therefore, if you are a non-resident taxpayer with a real estate investment in the Netherlands you most probably have to file a tax return in the Netherlands for the income from your real estate investment. Subsequently you can request a full or partial exemption or refund of tax on this income in your resident country.

We are more than happy to help filing your Dutch tax return and we can contact one of the 250 offices spread over 115 countries that are part of our international cooperation ‘NEXIA International’ to help sorting out the situation in your residence country.


Tax arrangements for your real estate in private

"You may also be confronted with all kinds of tax arrangements for your property in private. This can relate to your own home, your holiday home or your business premises. You may want to transfer the property to a private limited company, but without having to pay transfer tax for this. But even if you want to transfer your business to your children, you also want to prevent transfer tax from being levied on your business premises. And to what extent does the vacant value ratio play a role? For these and more questions in the field of real estate, you can contact us."

What can we do for you?

Curious about what we can do for you? Or do you have more questions about Real estate? Please contact us, we will be happy to helping you out!

Tessa van Rijn

Tax advisor

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