Notification Real Estate Change

When do you need to file a notification?

The notification requirement real estate has been implemented for three situations:

1. for those who at any time (from January 1, 2024) acquire the enjoyment of real estate by virtue of ownership, possession or any other limited right. Example: you purchased a house or business premises from January 1, 2024. You must file this notification within four months after acquisition of the enjoyment of the real estate.   
2. for those who at any time have the enjoyment of real estate by virtue of ownership, possession or any other right in rem and in respect of the said real estate (from January 1, 2024) changes have occurred by construction, conversion, improvement, demolition or destruction. For example, you had a conversion done or had a swimming pool built (increase in value). Or the property has partly been demolished (decrease in value). You must file this notification within four months after a change of the real estate has occurred.
3. for those who (from January 1, 2024) have the enjoyment by virtue of ownership, possession or a limited right at the beginning of a calendar year and have not received a real estate tax assessment within one year from the end of that calendar year. You must file this notification within four months after expiry of the calendar year in which you had to receive a real estate tax assessment.

Examples:

Acquisition of immovable property

1. On 30 October 2023, you purchased a home that serves as your main residence. Because the reporting obligation applies from 1 January 2024, you do not have to report this.

2. On 30 October 2023, you purchased a home that functions as a second home (recreation/rental). Because the reporting obligation applies from 1 January 2024, you do not have to report this.

3. On 1 February 2024, you purchase a home that serves as your main residence. You must report this purchase to the Belastingdienst. A report must be made no later than four months after purchase. In this situation, you must report this no later than 1 June 2024.

4. On 1 February 2024, you purchase a home that serves as a second home (recreation/rental). You must report this purchase to the Belastingdienst. A report must be made no later than four months after purchase. In this situation, you must report this no later than 1 June 2024.

5. Your company purchases business premises on 1 February 2024. This purchase must be reported to the Belastingdienst. A report must be made no later than four months after purchase. In this situation, you must report this no later than 1 June 2024. 

Changes to your immovable property

6. You have done a (major) renovation or, for example, installed a swimming pool at your property. The construction or installation of the swimming pool was completed on 1 May 2023. Because the reporting obligation applies from 1 January 2024, you do not have to report this.

7. You have done a (major) renovation or, for example, installed a swimming pool at your property (increase in value). The construction or creation of the swimming pool is completed on 1 February 2024. You must report this change to the Belastingdienst. A report must be made to the Belastingdienst no later than four months after (completion of) the changes to your immovable property. In this situation, you must report this no later than 1 June 2024.

8. On 1 November 2024, part of your home was partly destroyed by fire or (other) natural disasters (depreciation). You must report this to the Belastingdienst. A report must be made to the Belastingdienst no later than four months after the changes to your immovable property. In this situation, you must report this no later than 1 March 2025.

No real estate tax  assessment received

9. On 1 January 2023, you own an immovable property (as referred to in Section 4 of the Best Income Tax Act) that you use as your main residence. You will not receive a 2023 vastgoedbelasting assessment in the year 2024. There is an exemption from real estate tax  for owner-occupied homes that you use as your main residence. You do not need to receive a 2023 real estate tax  assessment for this, but a landtax (grondbelasting) assessment instead. In this situation you do not have to report to the Belastingdienst.

10. On 1 January 2023, you own an immovable property (as referred to in Section 4 of the Best Income Tax Act) that you use as your main residence. At the end of 2023 you move (back) to the Netherlands, for example, but you continue to keep your home on Bonaire. Your situation changes. After all, on 1 January 2024, your immovable property will no longer be your main residence. From 1 January 2024, you should receive a real estate tax assessment. If you have not received a 2024 real estate tax  assessment in 2025, you must report it to the Belastingdienst by 1 May 2026 at the latest.

11. On 1 January 2023, you own an immovable property that serves as your second home (recreation). You will not receive a 2023 real estate tax  assessment in the year 2024. There is no exemption from vastgoedbelasting in this situation. You must receive a 2023 real estate tax  assessment. You must report to the Belastingdienst if you have not received a real estate tax  assessment within one year after the end of that calendar year. In this situation, you should receive a 2023 real estate tax  assessment in the year 2024. If you did not receive this assessment, you must report it no later than 1 May 2025.

12. You own vacant land on 1 January 2023. You are a resident of Bonaire. You will not receive a 2023 real estate tax  assessment in the year 2024. There is an exemption from real estate tax  for vacant land if the owner is a resident of Bonaire, St. Eustatius or Saba. You do not need to receive a real estate tax  assessment for 2023. In this situation you do not have to report to the Belastingdienst.

Download Flowchart notification requirement Real Estate