First-time homebuyer of a unit of real estate – how to file the transfer tax return and ask for registration
You must file a transfer tax return even if you do not pay transfer tax on your first-time home.
File the return
File the transfer tax return in 6 months from the date when you signed the deed of sale or other contract. If a contract of sale of real estate is made on 1 November 2019 or later, you must submit a transfer tax return. The transfer tax return contains a field where you must fill in your affirmation that this is your first-time home.
For contracts on real estate dated prior to 1 November 2019, there is no requirement to file a transfer tax return. However, you should ask the Tax Administration for an eligibility statement regarding your status as a first-time homebuyer. Call the service number on 029 497 022 (services for transfer taxes).
The paper-printed form can be used by individual taxpayers, general partnerships and limited partnerships.
Apply for registration
Ask for registration of your ownership by confirming the transfer of title to you or for registration of your lease contract with the National Land Survey within 6 months after you have signed the deed of sale or other agreement.
Please note that you must file a transfer tax return before you can request registration. You do not have to enclose a certificate on transfer tax to the request. The National Land Survey will automatically receive the information that this unit is exemptible from transfer tax by virtue of a first-time homebuyer acquiring it.