Netherlands (real - estate & business)
In the Netherlands there are no restrictions on the purchase of real estate for third-country nationals.
Real estate transaction costs include: fees of lawyers, fees of notaries, registration fees, taxes, agency fees.
Transfer tax (overdrachtsbelasting). Property transfer tax is 2% for residential facilities and other objects, such as residential premises, and 6% for all other objects (commercial real estate, building plots).
If shares of a public limited company (NV), a private limited company (BV) or a partnership (owning mostly real estate) are acquired, the buyer will also have to pay property transfer tax.
Value Added Tax (VAT). If the property is built for a period less than two years before the sale, then the transfer tax is replaced by 21% VAT.
Legal services. Dutch law requires you to hire a civil law notary to register property in the Netherlands. Legal service rates are negotiable. On average, fees range from 1,000 to 3,500 euros, or about 1% - 1.5% of the value of real estate (plus 21% VAT).
Real estate agency. The fee is about 2% of the property value.
The sale of business (companies) as a whole is carried out in accordance with the current charters of the business structures being implemented.