Netherlands: Updated property transfer tax decree extends exemption to acquisitions of real estate companies

Updated decree is effective January 24, 2025

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March 3, 2025

The Secretary for Finance released an updated property transfer tax decree effective from January 24, 2025, that extends the tax exemption for business succession to cover acquisitions of 100% of the shares or share certificates in real estate companies. The exemption also applies if a 100% indirect shareholding is acquired or if rights in a partnership company are acquired.


For more information, contact a KPMG tax professional in the Netherlands:

Michael van Gijlswijk | vanGijlswijk.Michael@kpmg.com

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