{"id":1296,"date":"2022-12-20T10:26:51","date_gmt":"2022-12-20T09:26:51","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/woningwaardegrens-naar-e-440-000\/"},"modified":"2026-03-03T10:34:24","modified_gmt":"2026-03-03T09:34:24","slug":"property-value-limit-of-e440000","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/woningwaardegrens-naar-e-440-000\/","title":{"rendered":"Property value limit raised to \u20ac440,000"},"content":{"rendered":"<p class=\"wp-block-paragraph\">With effect from 1 January 2023, the property value threshold will be increased from \u20ac400,000 to \u20ac440,000 (and to \u20ac510,000 with effect from 1 January 2024).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Property value limit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The property value threshold is relevant to the first-time buyer\u2019s exemption from stamp duty. This exemption may be claimed by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the purchaser of a <strong>home<\/strong>;<\/li>\n\n\n\n<li>that <strong>18<\/strong> years, but still <strong>not 35<\/strong> is years old and;<\/li>\n\n\n\n<li>has not previously applied the exemption and;<\/li>\n\n\n\n<li>the property acquired as <strong>main residence<\/strong> will use and;<\/li>\n\n\n\n<li>the total value of the property, including its appurtenances, does not exceed the <strong>property value threshold<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Buyer\u2019s discount<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, it sometimes happens that a discount is applied to the market value of a property when a building plot or a new-build home is sold. The property value threshold may be assessed after this discount has been deducted from the market value. However, this will change with effect from 1 January 2023: for the property value threshold, the market value before deduction of the buyer\u2019s discount must be taken into account. This is set out in an amended <a href=\"https:\/\/zoek.officielebekendmakingen.nl\/stcrt-2022-32434.html\" target=\"_blank\" rel=\"noreferrer noopener\">decision<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Met ingang van 1 januari 2023 wordt de woningwaardegrens verhoogd van \u20ac 400.000 naar \u20ac 440.000 (en per 1 januari 2024 naar \u20ac 510.000). Woningwaardegrens De woningwaardegrens is van belang voor de startersvrijstelling in de overdrachtsbelasting. Die vrijstelling mag worden toegepast door: Koperskorting In de praktijk komt het voor dat bij de verkoop van een [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1296","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1296"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1296\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}