- The Amsterdam Court of Appeal ruled that the conversion of a former municipal building into a hotel did not qualify as “manufacturing a new good” (essentially new construction) under Dutch law.
- Despite extensive renovations, the core structure remained largely unchanged, so the transfer tax exemption for new construction did not apply.
- The court also rejected the claim for a lower 2% transfer tax rate on the assistant engineer’s residence, as it was no longer considered a dwelling after conversion to hotel use.
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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