When reselling your home, you can “get back” the transfer tax. The rule is that transfer tax should only be paid on the added value of the home if the home gets a new owner within 6 months.
Please note: you must agree on who is entitled to this “benefit” in the purchase contract. In most cases it is agreed that the benefit will be credited to the seller.
What this looks like in practice is explained on the basis of an example:
Jan receives his new home at the notary on January 1. The purchase price was € 250,000. The transfer tax that he therefore pays is 2% of € 250,000 = € 5,000.
On May 31 Jan sells the house to Mr. and Mrs. de Jong for € 300,000. The key transfer is on June 29, so neatly within 6 months. Buyers now only have to pay 2% transfer tax to the tax authorities about the added value of the home: € 300,000 minus € 250,000 = € 50,000. However, this means that buyers have a big advantage. They do not have to pay a transfer tax on € 250,000.
But this benefit actually belongs to the seller. That is why it is usually agreed in a purchase contract that buyers must pay this benefit back to the seller. The buyers therefore pay the seller € 5,000 and this means that the seller has been refunded the transfer tax paid in January of that year. Suppose Mr and Mrs de Jong split up and they resell the house with a loss for the purchase price of € 275,000. The property will be delivered to the notary within 6 months after they have received it themselves. In that case, the buyer does not have to pay a transfer tax to the tax authorities on the capital gain. Because there is none. The property was sold at a loss. The buyer must pay the seller the benefit of the non-having to pay transfer tax over € 275,000. That means that he has to pay the seller 2% over € 275,000 = € 5,500.