The purchase price is only part of what a Dutch warehouse costs you. On an existing building, transfer tax alone adds 10.4%, and due diligence, notary, financing and the costs of owning come on top. Here is what to budget, and where the Dutch rules differ from what international buyers tend to expect.
When you buy an existing warehouse you pay transfer tax (overdrachtsbelasting) of 10.4%, calculated on the purchase price or the market value if that is higher. The tax is owed by the buyer, and commercial deals are almost always priced “kosten koper”, costs for the buyer. The notary collects it at transfer. On a €5 million warehouse that is €520,000, which is why it belongs in the business case from the start rather than being discovered at the notary.
Buying the shares of a company that owns the building, instead of the building itself, does not necessarily avoid it: acquiring a substantial interest in a property-rich company can also be subject to transfer tax. Take tax advice before structuring a deal that way.
A new building sold before, or within two years after, it is first used is subject to 21% VAT, and so is building land. In that case transfer tax is normally exempt. If your company can recover VAT on its activities, that VAT is mostly a cash-flow question rather than a cost, but it still has to be financed until you reclaim it. If you cannot fully recover VAT, a new building costs you more in tax than an existing one.
For an existing building, buyer and seller can in some cases jointly opt for a VAT-taxed transfer, which requires the buyer to use the building (almost) entirely for VAT-taxed activities. This mostly matters for the seller’s VAT position; have your tax adviser check it before the agreement is signed.
| Cost | Applies to | Typical scale |
|---|---|---|
| Transfer tax | Existing buildings | 10.4% of the price (or market value) |
| VAT | New buildings within two years of first use, and building land | 21%; recoverable if your activities are VAT-taxed |
| Notary & Kadaster | Deed of transfer, mortgage deed, registration | Usually a few thousand euros; more with a mortgage |
| Due diligence | Technical, soil, asbestos, legal and tax reports | Depends on the building and its history |
| Financing | Valuation, arrangement fee, mortgage deed | Varies by lender |
| Buyer’s advisor | Search, viewings, assessment and negotiation on your side | Agreed up front |
Compare like with like: the price plus transfer tax and ownership costs, against ten years of rent, service charges and indexation, and what the building is worth when you leave. Our article on lease or buy for a distribution operation sets out when the arithmetic favours owning, and our warehouse rent prices by region show what the same space would cost to lease. For the purchase process itself, see how to buy a warehouse in the Netherlands.
Budgeting a purchase?Buy a warehouse in the Netherlands, buyer-side onlyWe build the full cost of buying into the business case and negotiate the price on your side only.In 2026, transfer tax (overdrachtsbelasting) on commercial property is 10.4% of the purchase price, or of the market value if that is higher. New buildings sold within two years of first use carry 21% VAT instead, and transfer tax then normally does not apply.
The buyer. Transfer tax is owed by the acquirer, and commercial property is almost always priced “kosten koper”, meaning the buyer pays the transfer tax and the notary costs.
Only in specific cases: on a new building sold before or within two years of first use, on building land, or when buyer and seller jointly opt for a VAT-taxed transfer. Otherwise the purchase is VAT-exempt and transfer tax applies.
The step-by-step process for a foreign company buying a warehouse in the Netherlands: ownership structure, search, offer, purchase agreement, due diligence, notary and financing.
What to check before buying a warehouse in the Netherlands: title and ground lease, zoning under the Omgevingswet, soil and asbestos, building condition, fire safety and grid capacity.