Reduction in Dutch property transfer tax for second homes
To stimulate the rental housing market, the acting government in the Netherlands has decided to reduce the property transfer tax rate from 10.4% to 8%, effective from 1 January 2026. This new rate applies to homes that are not used as primary residences. For homes that are used as primary residences, the existing 2% property transfer tax rate […]
Income tax Box 3 in the Netherlands – Interim status
Update: November 2025 The taxation of assets in Box 3 of the Dutch income tax system remains a recurring topic. Since the Dutch Supreme Court’s so-called ‘Christmas ruling’ (Kerstarrest) in 2021, the tax system has undergone several adjustments, yet many uncertainties remain in 2025. This article provides an overview of the most important developments and […]
‘Pension BV’ and emigration
‘Pension BV’ and emigration – Foreign European Holding Company Pensioen Fund You can build up pension rights by setting up your own insurance company if you are a director-major shareholder of a company in the Netherlands. One of the big advantages in setting up your own Pension BV is that the pension funds can be […]