Real Estate Transactions

02-12-2025

Residential rental price indexation clauses for liberalised units are upheld

On Friday, 29 November 2024, the Supreme Court provided clarity on what type of rental price indexations for liberalised housing are permitted. The Supreme Court ruled that the rental price indexation clause of CPI + at most 3% is permitted.

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21-11-2025

Dutch Supreme Court sends VAT case for property transfers to CJEU

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

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16-09-2025

Budget Day 2025: Real Estate Update

In this update, we will summarise the latest legislative proposals and amendments relevant for the Dutch real estate market.

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04-08-2025

Demolition and reconstruction at 6% VAT: the new rules

On 18 July 2025, the Belgian Parliament adopted new rules relating to the permanent 6% reduced VAT rate for the demolition and reconstruction of private residential buildings. In addition to the possibility of benefiting from a 6% rate on constructio

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Environmental, Social & Governance (ESG)

Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy and law makers. The broadly supported awareness of Environmental, Social and Governance (ESG) objectives is reflected in many international voluntary standards as well as in an increasing number of European regulations.

03-02-2026

The ECGT Directive introduces a further EU framework on ESG communications aimed at mitigating greenwashing and social washing.

29-01-2026

Sustainable finance is about financing both what is already environment-friendly today (green or sustainability-linked finance) and what is transitioning to environment-friendly performance levels over time (Transition Finance).

Are you interested in emerging trends within the Real Estate sector, such as ESG and sustainability, changing housing needs & requirements or tax related trends like ATAD3 and Pillar One and Two?

Visit our sector page Real Estate

From acquisition to exit, from preparation, to structuring and execution, Loyens & Loeff is your partner in real estate transactions. No matter what stage of real estate investments you are in, our attorneys-at-law, tax lawyers and civil-law notaries work together to offer integrated professional legal services in all three disciplines.

With integrated knowledge, tailored to our clients’ needs, our dedicated team will ensure a successful outcome of any type of real estate project.

Financing solutions are multiplying and the legal implications relating to financial products are becoming more complex.

We enjoy a well-respected reputation as a business law firm, both domestic & abroad.

With an integrated approach that sets us apart in the market, we offer our clients a unique combination of legal, tax and regulatory advice.

Our team supports with all public and private legal issues relating to spatial planning law, nature & environmental law, energy, spatial planning and project development.

We offer integrated services, in collaboration with both our attorneys-at-law and civil-law notaries.

Book ‘Investing in real estate in the Netherlands’ edition 2024

This book provides (foreign) companies that invest in Dutch real estate with an understanding of the main legal and tax issues that may arise during such an investment. A copy of the book can be requested (only soft copies are available).

Request book

Are you looking to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of real estate investments 2022" gives you an overview of all the relevant tax aspects that should be taken into account when structuring real estate investments in our home markets.

Request publication

13-02-2026

What others say

"The lawyers and notaries of this firm are very skilled in carrying out due diligence processes. The speed and accuracy with which they carry out this is of a particularly high standard."

Legal 500 - EMEA (2025)

"What makes Loyens & Loeff unique is that the team is committed, experienced, pragmatic, responsive and skilled."

Legal 500 - EMEA (2025)

"Loyens & Loeff distinguishes itself through its good accessibility and responsiveness. We appreciate the firm’s ability to provide timely assistance whenever needed. The partners and their associates are precise, quick and want to run the extra mile if necessary."

Legal 500 - EMEA (2025)

"The firm’s performance on complex issues is top-notch, providing sharp, strategic solutions."

Chambers & Partners - Europe (2024)

"Its adept handling of sophisticated matters reflects deep industry knowledge and a keen understanding of our financial objectives."

Chambers & Partners - Europe (2024)

"One of a kind in combining commercial awareness with legal knowledge."

Chambers & Partners - Europe (2024)

"The team's collaborative synergy amplifies our strategic positioning and execution capabilities, even in complex market conditions."

Chambers & Partners - Europe (2024)

"Loyens & Loeff has a multidisciplinary team that worked very well together with the seller and other sellers advisors in the team. They brought great support, attention and knowledge to the table based on specific knowledge of local law but also their experiences from prior transactions. This supported the successful negotiation and the contracting phase."

Legal 500 - EMEA (2024)

"Diversity of the team is a great asset. The team works very hands on and fast. They have an entrepreneurial view."

Legal 500 - EMEA (2024)

"The real estate team is very capable in real estate law due to qualified and experienced colleagues and has a lot of knowledge and expertise in market conformity due to the many legal cases. In addition, they use their colleagues for specialized knowledge for sub-topics (e.g. tax, notary, risk etc.) so that they can service clients with a total package of advisory."

Legal 500 - EMEA (2024)

"I have worked with Loyens & Loeff for over a decade now. The attorneys there are knowledgeable, hardworking and attentive. They are very collaborative — we have always incorporated the Loyens & Loeff attorneys into our company's transactional team for any given project and they fit and and contribute wonderfully. Loyens & Loeff is among my very few favorite firms worldwide."

Legal 500 - EMEA (2024)

"The teams (real estate notary & real estate financing) possesses a broad spectrum of expertise, ranging from residential transactions to intricate commercial real estate deals. This breadth ensures that no matter how specific or diverse a client's requirement may be, it can be addressed under one roof. At Loyens & Loeff, there's a strong emphasis on collaboration. This ensures that clients benefit from multiple perspectives, leading to comprehensive solutions."

Legal 500 - EMEA (2024)

"One of the standout qualities is their commitment to excellence. They're not just about meeting expectations but exceeding them. This dedication is palpable in every interaction and every piece of work they undertake."

Legal 500 - EMEA (2024)

"Team members are constantly on top of things, think ahead and act proactively."

Chambers & Partners - Europe (2023)

"They understand us really well, they know how we operate, and can get into the nitty-gritty of the deals. It's very well coordinated within the firm and different workstreams, that's their selling point."

Chambers & Partners - Europe (2023)

"The team is knowledgeable and experienced on all subjects required. Where necessary, other lawyers are involved in a proactive manner. They go out of their way to ensure that the envisaged timing is met and where negotiations are stuck, they proactively provide alternative and creative solutions."

Legal 500 - EMEA (2023)

"Highly experienced and pragmatic team with all capacities, a one-stop-shop for us as investor."

Legal 500 - EMEA (2023)

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Real Estate Transactions

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Residential rental price indexation clauses for liberalised units are upheld

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Environmental, Social & Governance (ESG)

Beyond greenwashing: The ECGT Directive as a strategic ESG tool

Quoted: Sustainable Financing – shifting towards the transition

Interested in emerging trends?

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Book ‘Investing in real estate in the Netherlands’ edition 2024

Key tax aspects of Real Estate 2022

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Blue Colibri Capital successfully refinances Ghent’s Zuiderpoort office campus

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Bram Linnartz

Marjolein van Bekhoven

Ariane Brohez

Wilfred Groen

Véronique Hoffeld

Pauline Leegwater

Steven Lucas

Wijnand Meijer

Lonne Rooseboom

Jurriaan van der Stok

Fabian Sutter

Christophe Laurent

What others say

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Real Estate Transactions

Residential rental price indexation clauses for liberalised units are upheld

Topics

Environmental, Social & Governance (ESG)

Beyond greenwashing: The ECGT Directive as a strategic ESG tool

Quoted: Sustainable Financing – shifting towards the transition

Blue Colibri Capital successfully refinances Ghent’s Zuiderpoort office campus

Bram Linnartz

Marjolein van Bekhoven

Ariane Brohez

Wilfred Groen

Véronique Hoffeld

Pauline Leegwater

Steven Lucas

Wijnand Meijer

Lonne Rooseboom

Jurriaan van der Stok

Fabian Sutter

Christophe Laurent

What others say