Dutch Legislation

Article 5

in force

Transfer tax · Taxable event

Legal Transactions Taxation Act (WBR) · Chapter II · Section 1 · In force since 1995-12-29

Source

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

Als rechten waaraan zaken zijn onderworpen worden niet aangemerkt de rechten van grondrente, pand en hypotheek.