Chapter II — Transfer tax · Legal Transactions Taxation Act (WBR)

Section 1

Taxable event

2 Article 2

Under the name 'transfer tax' (overdrachtsbelasting), a tax shall be levied in respect of the acquisition of immovable property situated in the…

3 Article 3

Not considered an acquisition is that which is acquired by virtue of:

4 Article 4

The following shall also be regarded as property as referred to in Article 2 (fictitious immovable property):

5 Article 5

The rights of ground rent (grondrente), pledge, and mortgage are not considered rights to which property is subject.

6 Article 6

The termination of a limited right is considered as the acquisition of that right by the person for whose benefit the termination takes place.

7 Article 7

That which is allotted in a partition is deemed to have been acquired in its entirety.

8 Article 8

If, for the acquisition of an asset as referred to in Article 2, a deed must be registered in the public registers as referred to in Section 2 of…

Section 2

9 Article 9

The tax shall be calculated on the value of the immovable property or the right to which it is subject, to which the acquisition relates. The value…

10 Article 10

The value of shares and rights, as referred to in Article 4, paragraph 1, shall be equal to the value of the assets as referred to in Article 2…

11 Article 11

Upon the acquisition of an easement or a right of long lease (erfpacht), right of superficies (opstal), or right of beklemming, the value shall be…

12 Article 12

In the case of an acquisition by virtue of a partition, the value shall be reduced by that of the share of the acquirer or of his legal predecessor…

13 Article 13

In the event of an acquisition within six months after a previous acquisition of the same goods by another person, the value shall be reduced by the…

Section 3

14 Article 14

The tax rate is 10.4 per cent.

15 Article 15

Subject to the conditions to be established by Order in Council, the following acquisition shall be exempt from tax:

15a Article 15a

The written declaration, as referred to in Article 14, paragraph 3, Article 15, paragraph 1, point (p), or paragraph 4, shall be made by each…

Section 4

16 Article 16

The tax shall be levied from the acquirer.

17 Article 17

The tax must be paid upon filing a tax return.

18 Article 18

Rules may be established by ministerial regulation to the effect that the tax in respect of an acquisition for which a notarial deed has been drawn…

19 Article 19

Upon petition, a refund of tax shall be granted if the situation prior to the acquisition is restored, both in fact and in law, as a result of: