In principle, 6% transfer tax is due on the purchase of real estate. In some cases you can get a waiver. If, in accordance with the ruling of the Supreme Court on the disposal of such a participation on October 15, 2004 (HR 38.8779), the participation of the real estate fund is sold to a third party, no transfer tax is in principle due, as long as no is of considerable importance. A substantial interest exists if a participant indirectly or directly owns more than 33% of the total invested capital.
