Sale of real estate: VAT, transfer tax and box 3 at a glance

The short answer

When selling real estate, four tax tracks come into play: transfer tax (10.4% for non-residential properties in 2026, in principle paid by the buyer), VAT for new or VAT-taxed leased properties with a ten-year revision period, income tax via Box 1 or Box 3 for private ownership, and corporate income tax (vennootschapsbelasting) when selling from a BV. Which one applies depends entirely on your structure.

Overview

VAT: the revision period

If you reclaimed VAT during purchase or renovation and you lease the property with VAT, a ten-year revision period applies. If you sell within that period without VAT, a portion of the previously deducted VAT may be reclaimed by the tax authorities. Parties can, under certain conditions, opt for a VAT-taxed delivery. Explicitly record the chosen route in the purchase agreement.

Selling from a BV: assets or shares?

In an asset transaction, you sell the property itself; in a share transaction, the shareholder sells the BV that holds the property. For the buyer, this often saves transfer tax; for the seller, the tax treatment of the profit changes. Both routes have advantages and disadvantages regarding liability and due diligence.

Practical step-by-step plan

• Ask your accountant for a net proceeds calculation per scenario.
• Check the VAT status and the remaining revision period.
• Determine whether an asset or share transaction is appropriate.
• Record tax agreements in the purchase agreement, not just at the notary.
• Align the delivery date with your financial year.

This information is general in nature and based on the situation in 2026; always consult your accountant or tax advisor and the current information from the Belastingdienst for your own situation.

Further reading: sell investment property and sell commercial property quickly.