Doing Business in the Netherlands 2012 - American Chamber of ...

a) They contain information as to which VAT regime is
applicable.
b) They enable the tax authorities to carry out audits.
c) They enable taxpayers to prove, whenever necessary, their
right to recover input VAT.
There are several mandatory items that must appear on invoices.
Taxable persons must have copies of all their sales invoices and
originals of all purchase invoices in their records at all times.
19.2 Real Estate Transfer Tax
The acquisition of Dutch immovable property, including the
acquisition of beneficial ownership, is subject to a real estate transfer
tax of 6 percent. The transfer tax is calculated on the purchase price
or the market value, whichever is higher. Legally, transfer tax is to be
paid by the purchaser, but it is customary for the buyer and the seller
to agree on who will effectively bear the tax. Until 1 July 1, 2012,
private persons benefit of a reduction of transfer tax for buying a
house. The transfer tax for these private persons is reduced to 2
percent.
The acquisition of (the beneficial ownership of) rights to real estate,
shares belonging to a substantial interest in a real estate company and
certain certificates entitling the holder to a proportionate share of
immovable property are, under certain conditions, also subject to 6
percent transfer tax.
Acquisitions by way of inheritance and gifts (except for gifts of shares
in real estate companies) and acquisitions by a company within the
scope of an internal reorganization qualify for an exemption of
transfer tax under certain conditions. Furthermore, an exemption may
apply if the acquisition of the supply of immovable property is subject
to VAT.
214 Baker & McKenzie