Budget Day: proposed changes to tax legislation
The measures in Tax Plans 2026 affecting the real estate market are relatively modest. The tax classification rules grandfathering is however highly relevant as fund and corporate real estate structures often make use of Dutch and non-Dutch limited partnerships.
For more information on other proposed tax measures, we refer to our website post of 16 September 2025.
Other legislation to come into effect per 1 January 2026
In addition to the proposal outlined above, the following legislative proposals relevant to the real estate market were already adopted previously and will come into effect as per 2026.
