• 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

Selling immovable property

The sale of immovable property is normally exempt from VAT. This exemption does not apply to:

• the sale of (a part of) a building and land within two years after its first occupation. If the buyer is a Netherlands-based entrepreneur, the VAT owed is levied from the Dutch entrepreneur
• the sale of a building site. If the buyer is a Netherlands-based entrepreneur, the VAT owed is levied from the Dutch entrepreneur
• the sale of immovable property whereby the vendor and the buyer jointly ask for the exemption to be waived. This is only possible if the buyer can deduct at least 90% of the VAT charged as input tax. In that case, the VAT owed is always levied from the buyer, regardless of the country where the latter is based.

Private individuals

• Private individuals

Business

• Business