{"id":4683,"date":"2026-09-16T04:00:00","date_gmt":"2026-09-16T04:00:00","guid":{"rendered":"im-68549"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T22:00:00","slug":"changes-to-stamp-duty","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/wijzigingen-overdrachtsbelasting\/","title":{"rendered":"Changes to Transfer Tax"},"content":{"rendered":"<h4>Reduction in the standard residential property transfer tax rate from 8% to 7%<\/h4>\n<p>The rate of transfer tax for so-called non-principal residences, such as properties purchased by investors for rental purposes, is being reduced from 8% to 7%. This reduction is intended to improve the investment climate in the rental market and stimulate the supply of rental properties. The first-time buyer exemption and the other rates, such as the reduced rate of 2% for primary residences, remain unchanged.<\/p>\n<h4>New exemption from transfer tax for housing associations<\/h4>\n<p>Under certain conditions, an exemption from transfer tax applies in the event of a transfer of duties between two public benefit organisations (ANBI). Housing associations may qualify as ANBIs if they meet the relevant conditions. This exemption is subject to a number of conditions, which make it difficult for housing associations to transfer rental properties to one another without incurring transfer tax. For example, the exemption does not apply to the transfer of individual immovable properties. For this reason, a new exemption is proposed for transfers of immovable property between housing associations. This applies only to immovable property that housing associations require for services of general economic interest. Other immovable property is not covered by the new exemption.\u00a0The exemption for the transfer of responsibilities no longer applies where a purchase price is stipulated in connection with such a transfer. This prevents housing associations from claiming two exemptions in relevant cases.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Source: Ministry of Finance | draft bill | 14 September 2026<\/div>","protected":false},"excerpt":{"rendered":"<p>Reduction in the standard residential property transfer tax rate from 8% to 7%<\/p>\n<p>Het tarief van de<\/p>","protected":false},"author":2,"featured_media":4684,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4683","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4683"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4683\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4684"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}