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)