Transfer tax on mobile homes: Important information

Questioner

Hello, I understand that the government intends to increase the transfer tax to 8% for the purchase of a second home, effective January 1, 2021. We purchased a mobile home/chalet before this became known. The purchase agreement has been signed, but the transfer date is January 4, 2021. Will the purchase of a mobile home/chalet also be subject to this significantly increased rate? My second question is whether the lower rate still applies to us now that the purchase agreement has been signed. Thank you for your attention. Kind regards, BK

Questioner

If this is not movable, then there is no transfer tax. The chalet or caravan is not permanently attached to the land. If it is, then the normal rate applies.

Questioner

Hi Monique, thanks for your quick reply. According to the purchase agreement, it's considered immovable property, and transfer tax is due. I understand from your answer that the date of the notary's signing will be decisive, and the only way to avoid these high costs is to have the transfer take place before December 31st of this year? Or is this still being finalized by the government? Thanks for your thoughts, greetings,BK

Questioner

Are you sure the IC is immovable property? It might be standing there, but is it? Is the chalet permanently connected to the ground? Can it be removed without significant cost or damage? I think you mean this: https://www.eigenhuis.nl/prinsjesdag#/, but then a requirement is that you rent out the property (2nd) commercially. The plans will become clearer on the third Tuesday of September. After that, there will be room rounds, so what remains of this? In any case, the effective date will not be in the past.

Questioner

Hi Monique, as soon as a mobile home is connected to the sewer and utilities, it's legally considered real estate. We're also going to rent it out, which is why we're worried about uncalculated high costs now that we've already signed the purchase contract, but the transfer at the notary's office is scheduled for January 4, 2021. I understand from your answer that it won't be implemented retroactively (if it passes parliament). My concern was and still is that it will take effect on January 1st, and we'll still have to pay 8% instead of 2%. Thanks for your input!

Questioner

Yes, then there is indeed a durable connection if the requirement of being visible and clearly intended to be permanently in place is met. It's also important to note that if the caravan is from before 1992, it is still considered movable due to the application of transitional law.