Dutch Legislation

Chapter IIIb

in force

Acquisition of bare ownership of a primary residence

Inheritance and Gift Tax Act 1956 (Successiewet 1956) · Articles: 1

Section None

Acquisition of bare ownership of a primary residence

35g Article 35g

If, by virtue of the law of succession, the bare ownership of a dwelling is acquired which, for the usufructuary, constitutes a principal residence…