01.01.2023 · Alert

Tax changes impacting Real Estate per January 1, 2023

As of 1 January 2023 some tax changes have been implemented in the Netherlands which have an impact on investments in Dutch real estate. This Q.G.M-alert highlights the most important changes.

CORPORATE INCOME TAX – the corporate income tax rate in the first bracket is increased to 19% and the threshold of the first bracket is lowered to EUR 200,000. Any corporate profits above EUR 200,000 are taxed at a rate of 25.8%.

REAL ESTATE TRANSFER TAX – the general rate of Dutch real estate transfer tax (generally applicable to real estate investments) is raised from 8% to 10.4%. The threshold for the application of the “starters-exemption” is increased to EUR 440,000.

LANDLORD LEVY – the landlord levy is abolished.

FBI REGIME – although this is not a change per January 2023, to the extent that the tax facility of the so-called Dutch Fiscal Investment Institution tax regime (fiscale beleggingsinstelling, or FBI) is used, it might be advisable to already start preparations in 2023 in anticipation of the changes to that legislation which are announced (currently expected to take effect as of 1 January 2025).


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Quist Geuze Meijeren
Concertgebouwplein 29
1071 LM Amsterdam
The Netherlands

+31 20 765 2400

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