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Buying property in the Netherlands

There are no restrictions placed on foreigners or non-Dutch residents buying property.

The process of purchasing a home in the Netherlands involves a price agreement between seller and buyer (facilitated by the agents or makelaars), and the signing of a temporary contract (voorlopig contract) that will cover all aspects of the sale and protect involved parties during the process. A 10% down payment is then paid to the seller after which a copy of the signed contract will be sent to a notary public (notaris) where the transfer of ownership will be completed. Consequently, the registry of the property will be done by the notaris at the Public Registry Office or the Kadaster.

Sales of real property are generally subject to property transfer tax, which is levied on the selling price or the market value of the property. The property transfer tax rate for homes and other immovable properties (such as a shed or garden) on residential premises differs from the for other immovable properties (commercial property such as a business premises or building plot). If you buy residential property as an investor, as of 1 January 2021 the same rate applies as for commercial property.

The property transfer tax is not deductable as business costs. You must add up the tax to the property's balance sheet value, which forms the asset's depreciable basis. Please note: depreciation does not apply to land.


In some situations exemption from property transfer tax is possible, for instance when you transfer your business to a relative or when you transfer immovable property into a private limited company.

See also

Dutch housing market                     Ownership and taxes

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