Laws & Regulations

Which laws and regulations apply to commercial real estate in the Netherlands? Office, industrial and retail space are governed by six areas of law at once: lease law in the Civil Code, tax rules (VAT and transfer tax), planning law (the Environment and Planning Act and the municipal environment plan), building and energy rules (the Bbl building decree and the energy label obligation), working-conditions rules for the workplace and privacy rules for camera surveillance and access data. The main rule per area is summarised below; the articles in this category go into detail.

1. Lease law: two regimes

Offices, warehouses and industrial units fall under article 7:230a of the Dutch Civil Code: freedom of contract, with eviction protection of up to one year after termination as the only statutory safeguard. Shops, restaurants and other premises open to the public fall under article 7:290: mandatory law with a five-plus-five-year term, termination by the landlord only on statutory grounds and court-reviewed rent. Almost every Dutch lease uses the ROZ model. Read more on the ROZ lease, terminating a commercial lease, your rights when the building is sold, subleasing and the addendum.

2. Tax: VAT and transfer tax

Letting commercial space is VAT-exempt by default. Landlord and tenant can jointly opt for VAT-taxed letting if the tenant uses the space for at least 90 percent (70 percent in some sectors) VAT-taxed activities, which makes VAT on rent and on the landlord's investments deductible. Buying non-residential property attracts 10.4 percent transfer tax unless it is a VAT-taxed supply of new property. See VAT compensation in commercial real estate, which companies qualify for VAT exemption and rent-free periods.

3. Planning: the Environment and Planning Act

Since 1 January 2024 the Environment and Planning Act (Omgevingswet) has replaced zoning plans with one environment plan per municipality. That plan sets which uses are permitted at an address; office, storage, production, retail and hospitality are separate uses. Renting premises for a use the plan does not allow risks enforcement, even if the landlord never mentioned it. Read how to check the zoning plan.

4. Building and energy: Bbl and the energy label

The Bbl building decree sets requirements for fire safety, escape routes, ventilation and accessibility. Since 1 January 2023 office buildings of 100 m² or more must have at least energy label C, with exemptions for listed buildings among others. An energy label is mandatory when letting or selling. See energy label requirements and their effect on rent.

5. Working conditions

The Working Conditions Act and Decree oblige employers to provide a safe and healthy workplace: sufficient space and daylight, indoor climate, sanitary facilities and an up-to-date risk assessment. The law sets no fixed number of square metres; NEN 1824 serves as the guideline. Read how many m² of office space you need per employee and how many toilets per employee.

6. Privacy and surveillance

Camera surveillance, access registration and building sensors fall under the GDPR. Surveillance is allowed with a legitimate interest, prior information to staff and works council consent. Read what is allowed with camera surveillance at the office.