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805 results found

Article

Loyens & Loeff | Netherlands | 6 Dec 2019

No exemption from real estate transfer tax on the acquisition of retirement homes with a book profit

According to the Supreme Court, the exemption from real estate transfer tax for the transfer of tasks between public benefit organisations ('PBOs')

Article

Loyens & Loeff | Netherlands | 6 Dec 2019

No 2 real estate transfer tax rate if pipes are missing

The Den Bosch Court of Appeal has ruled that a property does not qualify as a dwelling for the purposes of real estate transfer tax if, at the time

Article

Loyens & Loeff | Netherlands | 6 Dec 2019

2 real estate transfer tax applies to DIY plots

Advocate General Ettema has concluded that the 2 rate should be applied to residential property and addressed the problem of rates for

Article

Loyens & Loeff | Netherlands | 6 Dec 2019

Demerger exemption from real estate transfer tax also applies in case of a planned sale

The Supreme Court has ruled that the demerger exemption from real estate transfer tax also applies if at the time of the demerger it is already clear

Article

Loyens & Loeff | Netherlands | 6 Dec 2019

Exemption of real estate transfer tax for each independent part of a floor

According to the Arnhem-Leeuwarden Court of Appeal, each of the floors consists of at least two separately usable parts, as a result of which the

Article

Loyens & Loeff | Netherlands | 22 Nov 2019

Overdrachtsbelasting verschuldigd bij verkrijging self-storage vennootschap

Volgens Rechtbank Den Haag kwalificeert een vennootschap die zich primair bezighoudt met de verhuur van opslagruimte als onroerendezaakrechtspersoon

Article

Kramer Levin Naftalis & Frankel LLP | USA | 13 Nov 2019

Property taxes in New York

A structured guide to property taxes in New York

Article

Allen & Overy LLP | Germany | 25 Oct 2019

Neuigkeiten in Sachen Grunderwerbsteuerreform

Gestern hat sich recht überraschend die Regierungskoalition darauf geeinigt, die Grunderwerbsteuerreform nicht wie geplant in dieser Woche im

Article

Allen & Overy LLP | Germany | 25 Oct 2019

Update on the German real estate transfer tax reform

Quite surprisingly, the members of the German government coalition (CDUCSU and SPD) have agreed yesterday to not vote on the German real estate

Article

DLA Piper | Netherlands, European Union | 18 Sep 2019

2020 Dutch Tax Plan - Tax Proposals

On September 17, 2019, the Dutch government published its tax proposals for 2020 and onwards. The plan mainly aims to implement a number of measures

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