Exemption of Dutch real estate transfer tax

Update, September 2026: the rate in this case is the one that applied in 2017. The general real estate transfer tax rate is now 10.4 percent. See our real estate transfer tax page for the current rates and exemptions.

The client’s problem

One of our clients is about to sell its shares in a Dutch company to a foreign company. The foreign buyer however, is, not interested in taking over the ownership of the factory building owned by the Dutch company. We are assisting client with separating the factory from the Dutch company first prior to the sale of the shares.

Our solution

Although a transfer of a Dutch factory building triggers 6% Dutch real estate transfer tax, we believe that an exemption can apply in the case at hand. To be 100% certain we asked the Dutch tax authorities to confirm our view. Given the market value of the building, client could save himself a substantial amount of tax. Hopefully, the tax inspectors respond soon.