The acquisition of immovable property (located in the Netherlands), including any right to which this property is subject (for example, a leasehold right), is subject to transfer tax under the Dutch Transfer Tax Act (“WBR”).

Article 13 of the WBR stipulates that if the acquisition of real estate takes place within 6 months of a “previous acquisition” (usually: the acquisition by the seller), the amount on which transfer tax was due in respect of that previous acquisition may be deducted from the tax base.

The aforementioned period of 6 months has been extended to 36 months since 1 September 2012 due to the crisis.

Example:

On January 1, 2013, A delivers real estate to B for €100,000.
On December 1, 2013, B delivers the same property to C for €110,000.
The transfer tax due due on the delivery on 1 December 2013 is calculated on €110,000 minus €100,000 (the tax base on the delivery on 1 January 2013) = €10,000.
As of January 1, 2015, the term of Article 13 WBR has been reduced to 6 months.
However, the 36-month term continues to apply if the previous acquisition took place between September 1, 2012 and December 31, 2014.

In summary:

The term remains 36 months for a previous acquisition in the period from 1 September 2012 to 31 December 2014.
The term is 6 months for a previous acquisition before 1 September 2012 or after 31 December 2014.