- The District Court of The Hague held that land with greenhouses was not a “building land” for VAT purposes at the time of transfer because the seller’s demolition obligation was conditional.
- An addendum allowed BV X to opt until 31 December 2025 to take delivery with the existing buildings, so the obligation to deliver cleared land was not unconditional.
- The fact that this option was not repeated in the deed of transfer did not matter, because the addendum remained inseparably linked to the sale agreement.
- Because the seller continued using the property for a long period after transfer, the court found the supply was VAT-exempt rather than VAT-taxed.
- As a result, the Dutch real estate transfer tax exemption for VAT-taxed supplies did not apply, and the assessed transfer tax stood.
Source: futd.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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