When do I pay capital transfer tax?

You pay capital transfer tax when you become an owner of:

  • immovable property, lika a home or a piece of 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 whose assets consist mainly of immovable property.

Paying capital transfer tax

They way you pay capital transfer tax depends on how you became an owner. In most cases, you pay the capital transfer tax to a notary and the notary pays it to the Tax and Customs Administration. You can also declare the tax to the Tax and Customs Administration yourself.

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.

Capital transfer tax exemption

In some cases you can be exempted from paying capital transfer tax. Examples include business transfers or agricultural business relocations. You will need to meet certain conditions. To find out more, contact the Tax and Customs Administration.

no capital transfer tax

You do not have to pay capital transfer tax if you become the owner of a home through marriage or divorce, or if you inherit a home. The Tax and Customs Administration provides an overview of other circumstance in which you do not have to pay capital transfer tax.

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