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Op 1 januari 2023 treden boek 1 “algemene bepalingen” en boek 5 “verbintenissen” van het Burgerlijk Wetboek in werking. Dit artikel focust op een selectie van vernieuwingen die bijzondere relevantie hebben voor de vastgoed- en de bouwpraktijk.

In December 2022, the existing Belgian Building Material Index will be published for the last time. This article discusses the impact on ongoing construction contracts.

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

As from 23 November 2022, an asbestos certificate will be required for most buildings built prior to 2001 in the Flanders Region, which are sold or otherwise transferred.

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

The importance of strategic-level engagement with sustainability matters in response to the CSRD should not be underestimated. This requires a shift in mindset from simply complying with regulations to considering sustainability as a key business issue.

The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.

The Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property.

After more than ten years, the Dutch Real Estate Council (ROZ) has adopted a new version of the model lease for 290 business premises and the accompanying general provisions.

From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable.

On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.

As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.

On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.

With the recent formation of a new Belgian federal government, the real estate sector is facing some important changes. By breaking down the federal coalition agreement (2025-2029), we explore what to expect in the upcoming years.