Multidisciplinary team

This updated version of the book contains the joint expertise and experience of various Loyens & Loeff attorneys at law, tax advisers and civil law notaries regarding real estate investment in the Netherlands.

Changes in real estate investments

From a legal perspective, several changes of note took place since the publication of the sixth edition of this book in 2022. The transfer tax has increased from 8 to 10.4% since 1 January 2023. Another big change is the introduction of the Environment and Planning Act (Omgevingswet) on 1 January 2024. The Act brings changes to the law relating to the permits real estate investors need for, for example, renovations. Lastly, as of 1 January 2025, a Fiscal Investment Institution may no longer hold direct investment in Dutch real estate.

More broadly, we see Environmental, Social & Governance (ESG) factors increasingly influencing the actions of real estate investors. For this reason, we have included a new chapter 7 in this booklet, specifically on that topic.

Overview on investing in real estate

Topics covered in the book include the following:

  • Real estate as an investment
  • Civil law
  • Finance and security
  • Spatial planning
  • Corporations and partnerships
  • Regulatory
  • ESG
  • Privacy
  • Taxation

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