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24 June 2019 / news

No network exemption when acquiring transmitter masts

The Arnhem-Leeuwarden Court of Appeal ruled that the network exemption from real estate transfer tax does not apply to the acquisition of transmitter masts. The acquisition cannot be considered a network.

Update of the list of processing operations for which a DPIA is required

Issue of law and interest

The interested party is acquiring ownership of 170 transmitter masts. The interested party has not paid any real estate transfer tax with regard to this acquisition, because it believes that the ‘network exemption’ applies. The inspector disagrees with this, and has issued an additional assessment for real estate transfer tax.


The parties do not dispute that the transmitter masts do not qualify as a network, but according to the interested party, the exemption nevertheless applies because the transmitter masts qualify as associated facilities forming part of the electronic communications network. The Court of Appeal concurred with the District Court in concluding that the network exemption does not apply to the acquisition of the transmitter masts. According to the Court of Appeal, the exemption requires there to be a network. This requirement has not been met. The Court of Appeal noted thereby that the network exemption does not apply to the acquisition of a part of a network that is not a network in its own right.


If you have any further questions on this issue or would like to receive more information, please contact Jérôme Germann, Jérôme Ariës or your trusted adviser at the Loyens & Loeff Real Estate Tax Team

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