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Written by:
Bas Hollenberg


Stamp duty land tax refund

Immoveable property transactions involve stamp duty land tax having to be paid in the Netherlands. The option is available of applying for a stamp duty refund where the operation of a condition subsequent has resulted in the original situation being reverted to both legally and practically.

The contract of sale for a particular property transaction included a condition subsequent. It was stipulated that the purchaser was to make prepayments towards the purchase price by transferring monthly amounts to his vendor, for set-off against the purchase price as long as the condition subsequent went unused, but with the further proviso that the purchaser was to forfeit the prepayment(s) in the event of the condition subsequent materialising. As it happened, the condition subsequent did occur and title to the property was restored to the vendor. The Inspector of Taxes dismissed the application for a stamp duty refund, arguing that the original situation had not been reverted to in its entirety.

According to the Arnhem-Leeuwarden Court of Appeal the Inspector of Taxes ought to have approved the request for a refund, as the occurrence of the condition subsequent had resulted in the restoration both practically and legally of the original (pre-transaction) situation. As the monthly (pre) payments in connection with the possible occurrence of the condition subsequent had been due and payable only in the event of the condition subsequent happening, the Court argued, they had formed no part of the consideration in respect of the property transfer.

Please contact your accountant if you have any questions!

Dutch version: Teruggave overdrachtsbelasting

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