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Real Estate Taxation

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With property transactions and property developments, active support with tax matters is extremely important. By identifying and solving tax pitfalls and developing creative constructions for tax purposes, these transactions and developments can be optimized from a financial point of view.

CMS advises on the purchase and sale of investment property, structuring the purchase and sale of investment portfolios or setting up investment products in property. We also advise you on selecting international REIT structures, including the Dutch FBI (fiscal investment institution). We will also assist you in setting up and structuring public/private partnerships or partnerships between property parties. In addition we can set up innovative tax-effective financing and lease structures.

You can also rely on our services in the area of turnover and transfer tax, corporation tax and income tax. Together with our partners in CMS we can solve your international tax-related property problems.

We assist property developers, building firms, institutional investors, housing corporations, care institutions, municipalities and other (semi-) government bodies, who can rely on our sound advice in all in these practice areas.

12/03/2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the...
16/10/2014
Trans­fer Pri­cing - A stra­tegic ap­proach for glob­al busi­ness per­form­ance
As shown by the re­cent works at G20, OECD, European or UN level, mul­tina­tion­al en­ter­prises (MNEs) have to ad­apt to rap­idly chan­ging leg­al and eco­nom­ic en­vir­on­ments:le­gis­la­tions and prac­tices evolve con­stantly...
05/03/2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade...

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01/09/2020
Leaked 2021 Dutch tax plans may re­quire real es­tate trans­ac­tions to be...
Re­cently, some plans that ap­par­ently are part of the 2021 Tax Plan were leaked to the Dutch press. If pro­posed and im­ple­men­ted, these plans will have a sig­ni­fic­ant im­pact on Dutch real es­tate trans­ac­tions:the...
14/04/2020
CMS Guide to Real Es­tate Trans­ac­tion Costs and Taxes in Europe
Com­par­ing real es­tate in­vest­ment val­ues across Europe provides only part of the pic­ture. For a true com­par­is­on, the in­vestor will also take ac­count of trans­ac­tion costs and taxes, which can dif­fer widely...
02/10/2018
CMS - Fo­cus­ing on Funds – Changes for over­seas own­ers of UK real es­tate
This Fo­cus­ing on Funds looks at three pro­posed changes for over­seas own­ers of UK real es­tate in­clud­ing hold­ing en­tit­ies and funds. The first change is a tax charge on cap­it­al gains on dis­pos­als and the...
28/09/2018
CMS - Fo­cus­ing on Funds - Tough­er Tax Rules for Ger­man Real Es­tate
This Fo­cus­sing on Funds up­date looks at the con­tinu­ing hot top­ic of how tax changes af­fect fund struc­tures and deals. Fol­low­ing our pre­vi­ous look at the France and Lux­em­bourg double tax treaty, the fo­cus...
04/04/2017
War­ranty and In­dem­nity in­sur­ance in the Neth­er­lands: a few tax as­pects...
On 2 Decem­ber 2016, we pub­lished an eAl­ert on the use of War­ranty & In­dem­nity (W&I) in­sur­ance. Here we ad­dress a few tax as­pects pur­chasers should con­sider when seek­ing cov­er­age for tax un­der W&I in­sur­ance.  In...
22/05/2015
Is the man­age­ment of real es­tate in­vest­ment funds VAT ex­empt?
Based on the EU VAT Dir­ect­ive, the man­age­ment of spe­cial in­vest­ment funds is VAT ex­empt in all EU Mem­ber States. The Dutch Su­preme Court has re­ferred the ques­tion to the ECJ for a pre­lim­in­ary rul­ing...
17/03/2014
Of­fice con­ver­sions - a work in pro­gress
In many re­gions and cit­ies fa­cing chan­ging demo­graph­ics and a lim­ited sup­ply of con­struct­ible land, con­ver­sion is at­tract­ive. Factor in rent­al in­come dif­fer­en­tials between hous­ing and of­fices, con­struc­tion...
05/07/2013
Bouw­fonds pur­chases res­id­en­tial com­plexes in Rot­ter­dam
The Ger­man Real Es­tate fund BERF of Bouw­fonds has pur­chased two res­id­en­tial com­plexes in Rot­ter­dam (Weena and Lodewijk Pin­coff­sweg) from Bouwin­vest.The ac­quis­i­tions in­clude a total of 213 homes, a nurs­ery...
16/06/2013
Bouw­fonds buys park­ing Heinek­en­plein
The Ger­man park­ing fund of Bouw­fonds has bought the car park at the Heinek­en­plein in Am­s­ter­dam from Heinek­en In­ter­na­tion­al.This park­ing is loc­ated dir­ectly next to the old Heinek­en Brew­ery. The trans­ac­tion...
15/04/2013
CMS as­sists De­lin Cap­it­al with pur­chase of dis­tri­bu­tion centre Sit­tard
The Brit­ish fund De­lin Cap­it­al has pur­chased a dis­tri­bu­tion centre in Sit­tard from a com­bin­a­tion of vendors led by Dav­id Hart Group from Rot­ter­dam. The centre of al­most 22.000m2 has as ten­ants (ao) Kuehne...
09/04/2013
CMS as­sists Bouw­fonds with pur­chase of park­ing Ziggo Dome
The by Bouw­fonds ini­ti­ated Ger­man prop­erty fund BEREPF II Neth­er­lands GmbH & Co. KG has pur­chased the park­ing gar­age with 550 park­ing spaces un­der the Ziggo Dome in Am­s­ter­dam South­east from G&S Vast­goed...
02/04/2012
CMS as­sists Bouw­fonds European Res­id­en­tial Fund with res­id­en­tial trans­ac­tion
CMS Derks Star Bus­mann has as­sisted BERF 4 GmbH & Ko (Bouw­fonds European Res­id­en­tial Fund, Ger­many) with the pur­chase of two res­id­en­tial com­plexes, with a total of about 375 dwell­ings in Leiden and Rot­ter­dam...