Netherlands: Real Estate

The Dutch Supreme Court has ruled that unrealised losses fall within the scope of the Loss Restriction Rule, creating new administrative challenges for taxpayers who must now identify, value and monitor such losses at the time of qualifying ownership changes. While the judgment clarifies this principal issue, it leaves several technical questions unresolved, particularly affecting real estate structures, asset-intensive businesses and distressed M&A transactions.

Grid congestion in the Netherlands is creating unprecedented challenges for commercial real estate landlords and tenants, raising critical questions about who bears responsibility when insufficient electricity capacity affects leased premises. This analysis examines how Dutch Energy Act provisions, landlord-tenant law, and recent court decisions intersect to determine liability for grid capacity shortfalls.

The Dutch government is implementing significant reforms to residential lease service charges through the Wms legislation, fundamentally changing how landlords can bill tenants for additional costs. This new framework introduces an exhaustive list of permissible service charges, statutory calculation rules, and enhanced oversight powers for the Rent Tribunal...

The Dutch Minister for Housing and Spatial Planning has announced five measures to maintain rental housing supply ahead of a comprehensive evaluation of the Affordable Rent Act. These measures include adjustments to the WOZ cap, modifications to outdoor space penalties, enhanced weighting for small listed monuments, expanded temporary lease options for students, and an extended new-build surcharge period.

The Amsterdam District Court has drafted preliminary questions for the CJEU regarding the validity of rent indexation clauses in Dutch residential leases that combine CPI-based increases with additional surcharges. These questions seek to clarify whether such combined mechanisms comply with EU consumer protection law, particularly concerning transparency, foreseeability, and fairness to tenants.

The European Commission has launched an EU Affordable Housing Plan structured around four key pillars: boosting housing supply through innovation and faster permitting, mobilising public and private investment via new financing platforms...

De bekendste voorwaarden binnen bouwend Nederland zijn waarschijnlijk de UAV (Uniforme Administratieve Voorwaarden)...

The amendments to the Bbl may have a major impact for permits granted that are (now) in violation of the Bbl. Moreover, the legislator clarifies that the permit requirement...

Finally, the municipal council argued that the designation would lead to a delay in the implementation of the existing zoning plan for Bronsgeest, which already provided for the construction of up to 350 housing units, 105 of which were social housing units...