The Dutch legislator is considering changing the Dutch RETT (real estate transfer tax) scheme regarding acquisitions of Dutch real estate via share deals. If this change is indeed implemented, then
Continue Reading Proposed revision of Dutch RETT scheme share deal for real estate acquisitions
Per 1 January 2023, the Dutch RETT (real estate transfer tax) will increase from 8% to 10.4%. Transactions that close after 31 December 2022 will therefore be subject to a 2.4%
Continue Reading Provisional Closing Scheme: Beating the Dutch RETT Increase!
In sale and leaseback transactions, companies sell their real estate to an investor and enter into a long-term lease with the new owner.
Continue Reading Improving Liquidity Through Real Estate Sale and Leaseback Transactions
In life (as in business), as Heraclitus said, “the only constant is change.” In today’s fast-paced economy, this axiom should be kept in mind during contract negotiations, especially in a
Continue Reading The Only Constant Is Change: Use of ‘Anticipatory Contracting’ in Real Estate Restructuring Deals
In general, a taxable person is entitled to deduct VAT paid on goods or services insofar as those goods and services are used for their VAT taxable transactions. For the
Continue Reading Project Developer Entitled to Deduct VAT from Costs Partly Beneficial to Third Parties
On Budget Day, 15 September 2020, a number of tax measures were published in the Dutch 2021 Tax Plan that could have an impact on real estate investments in the
Continue Reading Dutch 2021 Tax Bill and Real Estate in the Netherlands