The legal rules for leaseholding are stipulated in the Dutch Civil Code (BW, title 7.5). The leasehold fee is determined on the basis of the applicable regional standard. For more information about leaseholding, new rules and the current leasehold fees per region, we refer you to the website of the Netherlands Enterprise Agency (RVO).
A regular leasehold gives you a long-term right to use the land at a relatively low annual fee. Your investment in the leasehold right is the difference between the freehold value of the land and the leasehold value paid by us. In principle, you can write off this difference for tax purposes. Your tax advisor can give you more information on this.
You can also leasehold individual pieces of property for six years or less. This includes grassland, agricultural land or horticultural land for flexible use for a short period of time for your business operations. We will be happy to inform you about the options.
Acquisition of leased land
a.s.r. is interested in acquiring existing leased properties. The new leasehold rules make it possible to sell leased property to a secure lessor, such as a.s.r. The leaseholder can continue to lease the property under the same conditions. The existing leasehold agreement will remain in force, and a.s.r. real estate will provide the legally required guarantee. We would be happy to inform you about the options.