• International issues: business taxpayers
• Withholding payroll taxes
• The 30% facility
• VAT in the Netherlands
  • Permanent establishment
  • Supplying services
  • VAT and goods transactions
  • Immovable property
    • Letting immovable property
    • Selling immovable property
    • Letting holiday homes
  • Calculating and rates
  • Deducting and reclaiming
  • Representation
  • Registration
  • VAT return
  • Application for VAT refund
  • Further information
• Electronically supplied services
• Refund or exemption dividend tax

VAT and immovable property in the Netherlands

If you own immovable property in the Netherlands, three situations may occur that are relevant for VAT purposes:

• letting immovable property
• selling immovable property
• letting holiday homes

Private individuals

• Private individuals

Business

• Business