When transferring Dutch real estate, Real Estate Transfer Tax (Stamp Duty) is levied upon the transfer. Transfer of real estate also includes the transfer of shares in a company whose assets consist for at least 30% of Dutch real estate, any limited rights to Dutch property and the transfer of beneficial ownership.
In a world without boundaries, the cryptocurrency is a very interesting vehicle. It is also an investment vehicle that provides challenges in taxation across the world. The cryptocurrency is not limited to a certain country (as for instance investments in shares in a company), neither is it tangible on the account of a financial institution, who mostly are governed by specific authorizations in their country of residence. It does not provide interest or dividends, but is providing capital gains when selling a portion of the currency or when trading the currency for goods or services.
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Some of our practitioners may be based in other countries due to covid restrictions or temporary work assignments.
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