This was found out by a couple who bought a house in 2021 but moved into a (different) dream home in 2022.
Transfer tax
On purchasing the property in September 2021, the couple will (of course) pay transfer tax. They will do so at the low rate of 2% (the normal rate in 2021 is: 8%; meanwhile, this rate has been increased to 10.4%).
The application of the low rate of 2% is subject to only 3 conditions. (1) The transferee must be a natural person. 2. The transferee(s) must use the property as their main residence other than temporarily. 3. And they must declare this clearly, firmly and unreservedly in writing prior to the acquisition.
Dream home
The couple makes this declaration neatly, but they do not move into the property. Therefore, the inspector levies transfer tax on the difference between 8% and 2%. The couple disagrees, believing that unforeseen circumstances prevented them from living in the property. In fact, they have since bumped into their dream home, which they bought and moved into. They disposed of the property bought in 2021 in early 2022.
Zeeland-West Brabant District Court considers that according to the legislative history, unforeseen circumstances refer to serious circumstances such as death, divorce, job loss or accepting a job in another region. The court therefore upheld the additional assessment.