Transfer tax when you buy
| Purchase | Transfer tax (2026) |
|---|---|
| Own home (you live there) | 2% |
| Residential investment property | 8% |
| Commercial property | 10.4% |
Box 3 or a BV
Property that you own personally falls in box 3. You pay 36% tax on a deemed return, above the exemption of €59,357 per person. For a small investment, box 3 is usually enough. For a portfolio, property development or investing with borrowed money, investors usually use a BV. The BV pays 19% tax on rental profit and gains up to €200,000. Costs are deductible, and so is interest, within the earnings stripping rule. A holding company above the BV can keep the proceeds. See how the holding structure works. For a full comparison, see real estate in a BV, or better held privately.
Investing in Dutch property from abroad? Compare buying privately or through a Dutch company, and the transfer tax that applies.
Financing with a Dutch bank
Dutch banks finance investment property with a conservative loan-to-value ratio, which is the loan as a share of the property value. They look at the file of the company and of the investor behind it. Your US income and assets count when you can document them. If you live abroad, you can arrange everything remotely: the company, the bank account, and the notary through a power of attorney. See a Dutch BV with a non-resident owner. If you relocate to the Netherlands, you can hold the portfolio and use the treaty for your residence permit. See the DAFT guide.
Is your group setting up a Dutch entity? See setting up a Dutch subsidiary for what you need, how long it takes and what the parent company must sign.
When more than one generation owns a part of the business, the family has to agree who decides and who receives the dividends. In the Netherlands, this is arranged with a foundation that issues depositary receipts (STAK). Read more about this on a family office in the Netherlands.
The tax treaty for US owners
The Netherlands taxes rental profit and gains from Dutch property first. In your US return, you get a credit for that Dutch tax under the treaty. See the US-NL treaty guide. When the property BV pays out to your American structure, the dividend rules apply. See the dividend tax rates that apply.