Exemption of Dutch real estate transfer tax (2)

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.

Our solution

Do you remember our case study, whereby we requested for confirmation of an exemption of 6% real estate transfer tax? Well, the Dutch tax authorities honored our request.

The Dutch company could sell the real estate to a new group company (exempt of real estate tax). Subsequently, the Dutch company repatriated the proceeds of the sale of the real estate to its non-Dutch shareholder exempt from Dutch dividend tax by way of capital reduction.

Current situation

Our client (the non-Dutch shareholder) could now sell the shares in its Dutch company absent of the Dutch real estate and free of cash.