As of today, the updated edition of our book 'Investing in real estate in the Netherlands' is available. This book provides (foreign) companies that invest in Dutch real estate with an understanding of the main legal and tax issues that may arise during such an investment. A soft copy of the book can be requested below.
Multidisciplinary team
This updated version of the book contains the joint expertise and experience of various Loyens & Loeff attorneys at law, tax advisers and civil law notaries regarding real estate investment in the Netherlands.
Changes in real estate investments
From a legal perspective, several changes of note took place since the publication of the sixth edition of this book in 2022. The transfer tax has increased from 8 to 10.4% since 1 January 2023. Another big change is the introduction of the Environment and Planning Act (Omgevingswet) on 1 January 2024. The Act brings changes to the law relating to the permits real estate investors need for, for example, renovations. Lastly, as of 1 January 2025, a Fiscal Investment Institution may no longer hold direct investment in Dutch real estate.
More broadly, we see Environmental, Social & Governance (ESG) factors increasingly influencing the actions of real estate investors. For this reason, we have included a new chapter 7 in this booklet, specifically on that topic.
Overview on investing in real estate
Topics covered in the book include the following:
- Real estate as an investment
- Civil law
- Finance and security
- Spatial planning
- Corporations and partnerships
- Regulatory
- ESG
- Privacy
- Taxation
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
