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 (\u201cWBR\u201d).<\/p>\n
Article 13 of the WBR stipulates that if the acquisition of real estate takes place within 6 months of a \u201cprevious acquisition\u201d (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.<\/p>\n
The aforementioned period of 6 months has been extended to 36 months since 1 September 2012 due to the crisis.<\/p>\n
Example:<\/span><\/p>\n On January 1, 2013, A delivers real estate to B for \u20ac100,000. In summary:<\/span><\/p>\n The term remains 36 months for a previous acquisition in the period from 1 September 2012 to 31 December 2014. De verkrijging van een (in Nederland gelegen) onroerende zaak, daaronder begrepen een recht waaraan deze zaak is onderworpen (bijvoorbeeld een recht van erfpacht), is onderworpen aan de heffing van overdrachtsbelasting \u00a0op grond\u00a0 van de Wet op belastingen van rechtsverkeer (\u201cWBR\u201d). In artikel 13 van de WBR is bepaald dat in geval de verkrijging van een […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101],"tags":[],"class_list":["post-8188","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/posts\/8188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/comments?post=8188"}],"version-history":[{"count":0,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/posts\/8188\/revisions"}],"wp:attachment":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/media?parent=8188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/categories?post=8188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/tags?post=8188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nOn December 1, 2013, B delivers the same property to C for \u20ac110,000.
\nThe transfer tax due due on the delivery on 1 December 2013 is calculated on \u20ac110,000 minus \u20ac100,000 (the tax base on the delivery on 1 January 2013) = \u20ac10,000.
\nAs of January 1, 2015, the term of Article 13 WBR has been reduced to 6 months.
\nHowever, the 36-month term continues to apply if the previous acquisition took place between September 1, 2012 and December 31, 2014.<\/p>\n
\nThe term is 6 months for a previous acquisition before 1 September 2012 or after 31 December 2014.<\/p>","protected":false},"excerpt":{"rendered":"