You have 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.

To whom does the tax scheme apply?

The scheme only applies to natural persons who:

  • participate in a fiscally transparent GmbH & Co., KG or Co-ownership
  • pay tax on their income from savings and investments (box 3)

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