In 2016, a real estate developer acquired land with two old houses, paying transfer tax. In 2018, they made an agreement with a municipality to demolish the houses and build nine new ones. The developer transferred the project to a company they partly own. They marketed the project and sold nine plots with construction contracts. To achieve a tax-efficient transfer, they devised a legal structure involving multiple agreements. The dispute concerns six plots, while the transfer of three plots with old houses is not contested.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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