ARTICLE
19 August 2026

Publication ‘Key Tax Aspects Of Real Estate Investments 2026’ Available

Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.
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Are you planning to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication 'Key tax aspects of Real Estate investments 2026' provides a practical overview of the key tax considerations for structuring real estate investments in our home markets. It compares the principal tax features of each jurisdiction, including corporate income tax, withholding tax, real estate transfer tax, VAT and other relevant tax aspects.

In a rapidly evolving real estate and tax landscape, keeping up with legislative developments and market trends is essential when structuring investments.

This updated 2026 edition:

  • Provides investors and their advisers with a comparative overview of the real estate tax environment in the Netherlands, Belgium, Luxembourg and Switzerland;
  • Highlights key tax considerations during the acquisition, holding and exit phases of real estate investments;
  • Covers investment fund regimes and jurisdiction-specific structuring opportunities;
  • Addresses important developments, including changes to entity classification rules, withholding taxes, real estate transfer taxes, investment fund regimes and other relevant tax developments; and
  • Reflects applicable legislation as of 1 January 2026, while also addressing certain anticipated future developments.

Whether you are entering a new market or reassessing an existing investment structure, this publication offers valuable insights to help navigate the tax implications of real estate investments across our home markets.

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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