The Netherlands Finance Secretary announced a new property transfer tax decree, effective 24 January 2025.
This Decree extends tax exemptions for business succession, including acquiring 100% of shares in real estate companies, indirect shareholdings, or partnership rights.
In the Netherlands, property transfer tax is paid when you acquire immovable property (e.g., buildings, land) or rights to it (e.g., leaseholds) and shares in companies primarily owning immovable property. This tax is not deductible as a business expense.
