Investments in immovable property

Foreign tax payers who invest via a fiscally transparent GmbH & Co. KG or Co-ownership in 1 or more Dutch immovable properties, must pay tax in the Netherlands. A tax scheme has been set up to make that easier.

You have investments in immovable property

Non-resident taxpayers who invest via a tax-transparent GmbH & Co. KG or co-ownership in one or more Dutch immovable properties are liable to pay tax in the Netherlands. A scheme has been set up to facilitate this.

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How does the scheme work?

The participants in the GmbH & Co., KG or Co-ownership to which the scheme applies, file income tax together for their joint participation in the specific fund.

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