When do I pay capital transfer tax?
You pay capital transfer tax when you become an owner of immovable property (a building or plot of land). You also pay capital transfer tax when you acquire certain rights to immovable property and on share transfers.
Owner of property or rights
You pay capital transfer tax when you become the legal or economic owner of:
- immovable property, like housing or land;
- rights to immovable property, like building rights, ground lease rights or membership rights for cooperative flat associations;
- shares in a public limited company (NV), private limited company (BV) or simple partnership which primarily owns immovable property.
No capital transfer tax
You do not pay capital transfer tax if:
- you become the owner of a home through marriage or divorce;
- you inherit immovable property;
- you build something in or on immovable property that you own;
- you jointly inherit immovable property with others and the immovable property is in the name of one of the heirs.
Paying capital transfer tax
The way you pay capital transfer tax depends on how you became an owner. In most cases, a notary collects the capital transfer tax and pays it to the Tax and Customs Administration. If a notary is not involved, you must declare the capital transfer tax to the Tax and Customs Administration yourself.
Capital transfer tax exemption
Sometimes, people can be exempted from paying capital transfer tax. Examples
include business transfers or agricultural business relocations. You will need
to meet certain conditions.
There are other situations where you may be exempted. For more information, please contact the Tax and Customs Administration.