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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.

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

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 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.

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.