{"id":8939,"date":"2020-10-08T10:09:04","date_gmt":"2020-10-08T08:09:04","guid":{"rendered":"https:\/\/www.everestnotariaat.com\/new-transfer-tax-rates-real-estate\/"},"modified":"2026-03-10T13:51:03","modified_gmt":"2026-03-10T13:51:03","slug":"new-transfer-tax-rates-real-estate","status":"publish","type":"post","link":"https:\/\/everestnotariaat.com\/en\/new-transfer-tax-rates-real-estate\/","title":{"rendered":"New transfer tax rates real estate"},"content":{"rendered":"<div class=\"et_d4_element et_pb_section et_pb_section_0  et_pb_css_mix_blend_mode et_section_regular et_block_section\" >\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_d4_element et_pb_row et_pb_row_0  et_pb_css_mix_blend_mode et_block_row\">\n\t\t\t\t<div class=\"et_d4_element et_pb_column_4_4 et_pb_column et_pb_column_0  et_pb_css_mix_blend_mode et-last-child et_block_column\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module et_d4_element et_pb_text et_pb_text_0  et_pb_text_align_left et_pb_bg_layout_light\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_text_inner\"><em>Last <\/em><em><strong> Prinsjesdag<\/strong> the Dutch Tax Plan 2021 was presented. The Dutch Tax Plan consist of eight legislative proposals, one of which is the Dutch Transfer Tax Differentiation Act (Wet differentiatie overdrachtsbelasting). <\/em><\/p>\n<p><em>The aim of this bill is to improve the position of starters on the housing market compared to investors. In short, from January 1st 2021 starters on the housing market will be entitled to an exemption from transfer tax related to real estate, while investors with a third home will be faced with a higher tax rate.<\/em><\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div><div class=\"et_d4_element et_pb_row et_pb_row_1  et_pb_css_mix_blend_mode et_block_row\">\n\t\t\t\t<div class=\"et_d4_element et_pb_column_1_2 et_pb_column et_pb_column_1  et_pb_css_mix_blend_mode et_block_column\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module et_d4_element et_pb_image et_pb_image_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<span class=\"et_pb_image_wrap \"><img decoding=\"async\" src=\"https:\/\/www.everestnotariaat.com\/wp-content\/uploads\/2020\/10\/foto-blog-overdrachtsbelasting-starters.jpg\" alt=\"\" title=\"foto blog overdrachtsbelasting starters\" \/><\/span>\n\t\t\t<\/div><div class=\"et_pb_module et_d4_element et_pb_text et_pb_text_1  et_pb_text_align_left et_pb_bg_layout_light\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_text_inner\"><span style=\"color: #ff9900;\"><strong>Starter<\/strong><\/span><br \/>\nIn order to be able to make use of the exemption from transfer tax as a starter on the housing market, a number of conditions must be met with the time of acquisition.<\/p>\n<p>Firstly, the acquirer must be 18 years of older, but younger than 35 years. In addition, the acquirer is required to use the house as his or her main residence.<\/p>\n<p>Furthermore, the exemption may only be applied once. Young people who acquire a home after it comes into effect, but have already been a home owner before 2021, and are therefore not a starter, can still invoke the exemption once if they meet the conditions. After all, they have not made use of the tax exemption before.<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div><div class=\"et_d4_element et_pb_column_1_2 et_pb_column et_pb_column_2  et_pb_css_mix_blend_mode et-last-child et_block_column\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module et_d4_element et_pb_text et_pb_text_2  et_pb_text_align_left et_pb_bg_layout_light\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_text_inner\"><strong><span style=\"color: #ff9900;\">Existing participants on the housing market<\/span><\/strong><br \/>\nFor other natural persons who buy a home and will use it as their main residence, but do not meet the conditions of the starter exemption, the rate of 2% will continue to apply.<\/p>\n<p><span style=\"color: #ff9900;\"><strong>Others<\/strong><\/span><br \/>\nIn all other cases, the rate will be increased from 6% to 8%. This rate will apply to the acquisition of non-residential properties, properties that will not or only temporarily be used as main residence, properties that are used by others than the acquirer and properties that are acquired by a legal entity.<\/p>\n<p><strong><span style=\"color: #ff9900;\">Joint purchase<\/span><\/strong><br \/>\nWhat if a house is acquired by two people, one of whom meets the conditions of the starters exemption, but the other does not? If both will acquire half of the house with the intention of living there together, the starters tax exemption applies to one half of the house and a rate of 2% to the other half.<\/p>\n<p><strong><span style=\"color: #ff9900;\">Entry into force<\/span><\/strong><br \/>\nThe date of entry into force of the bill is January 1st 2021. At the moment that the starter invokes the starter exemption, he must declare in writing that he has not made use of it before. The civil-law notary may assume that this statement is correct and does not need to carry out any further investigation, unless he knows that the information is incorrect.<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The position of starters on the housing market will be improved, from January 1st 2021 they will be entitled to an exemption from transfer tax related to real estate. <\/p>\n","protected":false},"author":5,"featured_media":10376,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"slim_seo":{"title":"Dutch Transfer Tax Rates 2021 for Home Buyers and Investors","description":"Discover the Dutch Transfer Tax Differentiation Act 2021: exemptions for first-time home buyers under 35 and higher rates for investors with multiple properties."},"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[12],"tags":[],"class_list":["post-8939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geen-onderdeel-van-een-categorie"],"_links":{"self":[{"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/posts\/8939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/comments?post=8939"}],"version-history":[{"count":0,"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/posts\/8939\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/media\/10376"}],"wp:attachment":[{"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/media?parent=8939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/categories?post=8939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/everestnotariaat.com\/en\/wp-json\/wp\/v2\/tags?post=8939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}