The entry costs, exactly
| Purchase | Transfer tax (2026) |
|---|---|
| Own home (you live there) | 2% |
| Residential investment property | 8% |
| Commercial property | 10.4% |
Box 3 or the BV: the structural fork
Personally held property falls in box 3 — a deemed-return levy at 36% above the €59,357 per-person exemption — simple at small scale. Portfolios, development and leveraged strategies move into a BV: rental profit and gains tax at 19% up to €200,000, costs and interest deduct fully, and the holding above it banks the proceeds: the structure. The build-or-hold analysis in depth: real estate in a BV — smart or better private.
Financing and the American file
Dutch banks finance investment property at conservative loan-to-values with the entity’s and the sponsor’s file; US income and assets count when documented. Non-resident owners run the whole setup remotely — entity, bank, notary by power of attorney: the non-resident setup; investors relocating pair the portfolio with the treaty residence route: the DAFT guide.
The treaty layer for US owners
Rental profit and gains from Dutch property tax first in the Netherlands; the US return credits the Dutch tax under the treaty — the plain-language tour: the US–NL treaty guide. Distributions from the property BV to your American structure follow the dividend articles: the rates and routes.