Developments in Dutch real estate investments
Since the publication of the seventh edition of this book in 2024, there have been several developments that have affected real estate investments. For example, the Affordable Rent Act entered into force, providing rent protection to a larger group of tenants of residential real estate. Another development worth mentioning is the increase of Environmental, Social & Governance (ESG) factors influencing the actions of real estate investors.
Our ESG-team, which specialises in all legal aspects of ESG, has therefore provided a comprehensive update of chapter 7. There have also been developments in the fiscal area, which have been incorporated in this eighth edition. Partnerships that invest in real estate are classified as ‘non-transparent’ more quickly for example, which means that the partnership itself is subject to corporate income tax instead of the participants. Furthermore, the decrease in transfer tax for investments in residential real estate from 10.4% to 8% as per 1 January 2026 is worth mentioning.
Topics covered in the book:
- Real estate as an investment
- Civil law
- Finance and security
- Spatial planning
- Corporations and partnerships
- Regulatory
- ESG
- Privacy
- Taxation
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Preview 2026 edition
This edition brings together the combined expertise and practical experience of our attorneys‑at‑law, tax advisers, and civil‑law notaries involved in advising on real estate investments in the Netherlands.
