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Real Estate Taxation

Netherlands

With property transactions and property developments, active support with tax matters is extremely important. By identifying and solving tax pitfalls and developing creative constructions for tax purposes, these transactions and developments can be optimized from a financial point of view.

CMS advises on the purchase and sale of investment property, structuring the purchase and sale of investment portfolios or setting up investment products in property. We also advise you on selecting international REIT structures, including the Dutch FBI (fiscal investment institution). We will also assist you in setting up and structuring public/private partnerships or partnerships between property parties. In addition we can set up innovative tax-effective financing and lease structures.

You can also rely on our services in the area of turnover and transfer tax, corporation tax and income tax. Together with our partners in CMS we can solve your international tax-related property problems.

We assist property developers, building firms, institutional investors, housing corporations, care institutions, municipalities and other (semi-) government bodies, who can rely on our sound advice in all in these practice areas.

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March 2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the tax sys­tem?
16/10/2014
Trans­fer Pri­cing - A stra­tegic ap­proach for glob­al busi­ness per­form­ance
As shown by the re­cent works at G20, OECD, European or UN level, mul­tina­tion­al en­ter­prises (MNEs) have to ad­apt to rap­idly chan­ging leg­al and eco­nom­ic en­vir­on­ments:le­gis­la­tions and prac­tices evolve con­stantly and be­come more com­plex, and deal­ing with them in a cross-bor­der con­text is a sig­ni­fic­ant chal­lengewith loc­al and glob­al reg­u­la­tions be­com­ing more pre­script­ive, the num­ber and com­plex­ity of tax in­vest­ig­a­tions be­ing con­duc­ted by spe­cial­ised teams with­in loc­al tax au­thor­it­ies is rap­idly es­cal­at­ing, and the quantum of tax ad­just­ments is rising ac­cord­inglyWith­in this frame­work, the design and im­ple­ment­a­tion of in­tern­al pri­cing rep­res­ents much more than a com­pli­ance is­sue. Clear and prac­tic­al ad­vice is crit­ic­al to the es­tab­lish­ment of a ro­bust, tax ef­fect­ive struc­ture; trans­fer pri­cing is provid­ing sig­ni­fic­ant op­por­tun­it­ies for MNEs to ad­apt in­tern­al re­mu­ner­a­tion policies to max­im­ise tax ef­fect­ive­ness and en­sure close align­ment with busi­ness and com­mer­cial strategies.
March 2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade policy agenda.Tax be­ha­viour is now a ma­jor fea­ture of cor­por­ate repu­ta­tion, with in­stant com­mu­nic­a­tion put­ting in­tense pres­sure on in­ter­na­tion­al com­pan­ies to pub­lish in­form­a­tion on how they meet their tax ob­lig­a­tions and man­age tax risks. The EU’s man­dat­ory re­port­ing re­quire­ments for cross-bor­der tax ar­range­ments (the DAC6 re­gime) carry heavy sanc­tions for non-com­pli­ance. With DAC6 be­com­ing fully ap­plic­able across the EU on 1 Ju­ly 2020, dis­clos­ure is a key is­sue for in­ter­me­di­ar­ies, tax­pay­ers and na­tion­al tax au­thor­it­ies.Fisc­al trans­par­ency and fair­ness are key con­cepts not just for en­ter­prises and in­di­vidu­als, but for the gov­ern­ments and fin­an­cial in­sti­tu­tions who com­pete to pro­mote and at­tract in­ter­na­tion­al trade and in­vest­ment. The G20/ OECD pro­ject to tackle base erosion and profit shift­ing (BEPS) has brought to­geth­er over 135 coun­tries in a col­lab­or­at­ive ef­fort to com­bat tax avoid­ance.Di­git­al­isa­tion is a key fo­cus of the BEPS pro­ject. As the glob­al di­git­al eco­nomy con­tin­ues to pro­duce new products, ser­vices and com­mer­cial prac­tices in every sec­tor, it raises a host of new ques­tions for in­ter­na­tion­al tax policies and struc­tures. On­line mar­kets and their tax im­plic­a­tions for do­mest­ic and cross-bor­der trans­ac­tions are hav­ing game-chan­ging ef­fects on how and where busi­ness is done.Many tax au­thor­it­ies are ramp­ing up their en­force­ment ac­tions, armed with stiffer pen­al­ties and a more tar­geted ap­proach to in­vest­ig­a­tions. The net res­ult? Tax­pay­ers of dif­fer­ent kinds – mul­tina­tion­als, fin­an­cial in­sti­tu­tions, funds, in­vestors and high net worth in­di­vidu­als – are fa­cing in­creased tax risks and pres­sures. The right ad­vice can make all the dif­fer­ence. Ex­perts can help you shape your strategy, man­age the risks and make the most of the op­por­tun­it­ies in the tax land­scape of the 2020s.

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April 2020
CMS Guide to Real Es­tate Trans­ac­tion Costs and Taxes in Europe
02/10/2018
CMS - Fo­cus­ing on Funds – Changes for over­seas own­ers of UK real es­tate
28/09/2018
CMS - Fo­cus­ing on Funds - Tough­er Tax Rules for Ger­man Real Es­tate
04/04/2017
War­ranty and In­dem­nity in­sur­ance in the Neth­er­lands: a few tax as­pects...
22/05/2015
Is the man­age­ment of real es­tate in­vest­ment funds VAT ex­empt?
17/03/2014
Of­fice con­ver­sions - a work in pro­gress
05/07/2013
Bouw­fonds pur­chases res­id­en­tial com­plexes in Rot­ter­dam
18/06/2013
Bouw­fonds buys park­ing Heinek­en­plein
16/04/2013
CMS as­sists De­lin Cap­it­al with pur­chase of dis­tri­bu­tion centre Sit­tard
04/09/2013
CMS as­sists Bouw­fonds with pur­chase of park­ing Ziggo Dome
02 April 2012
CMS as­sists Bouw­fonds European Res­id­en­tial Fund with res­id­en­tial trans­ac­tion
17/02/2012
CMS have con­trib­uted to the Prop­er­tyNL Tax Spe­cial 2012