- A offers agricultural land in the Netherlands
- B acts as a mediator and looks for potential buyers for A
- A and B assess the potential and marketability of the land together before A buys the plots
- A and B create a sales brochure together, used by B to find potential buyers
- A and B have a partnership agreement called a partage agreement
- They agree to work together while maintaining their own identities
- B shares in the profit and risk of buying and selling the land
- B’s compensation is based on the profit margin from selling the land
- A buys the plots in their own name and takes on all transaction costs
- A’s website lists B as the mediator, while B’s website states they work on behalf of A
- A and B do not jointly deliver the land to third parties
- B independently provides a taxable service to A or third parties
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.
