- X acquired a property from A in a sale-and-leaseback situation.
- The purchase price was 9 million euros, with a transfer tax base of 3.5 million euros.
- X claimed the acquisition was exempt from transfer tax under the overlap exemption.
- The court rejected this, stating the building was not newly constructed.
- The appeal was dismissed, confirming the overlap exemption does not apply.
Source: nlfiscaal.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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