Establish the property classification at acquisition
The rate for homes not used as a principal residence cannot simply be applied to every property. Layout, intended purpose, actual use and the circumstances of acquisition matter. Mixed residential and commercial buildings may require an allocation supported by plans and usage information.
Compare the complete investment
Transfer tax is only one component alongside irrecoverable VAT, renovation, financing and operating costs. Vacancy and later changes of use can alter expected cash flows. Acquisition through a company also calls for consideration of the shareholder and eventual disposal.
Align the acquisition date and contract
Signing and legal transfer need not occur on the same date; economic ownership can also require assessment. Coordinate the factual assumptions with the agreement and notarial execution. New property, building land and major works may raise separate VAT questions, and any overlap exemption needs its own assessment.
Source and background: Belastingdienst – Tarieven overdrachtsbelasting.
