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Jeroen W. Pluimers on .NET, C#, Delphi, databases, and personal interests

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Artikel 13 WBR voorkomt dubbele belasting bij doorverkoop

Posted by jpluimers on 2026/07/27

In artikel 13 van de Wet op belastingen van rechtsverkeer (WBR) staat dat je geen dubbele belasting betaalt als een huis twee keer van eigenaar wisselt binnen zes maanden. Bij de tweede overdracht krijgt de nieuwe koper een korting op de overdrachtsbelasting. Dit noemen we ook wel het artikel 13 verschil. De wet gunt dit voordeel aan de koper, maar in de koopakte kun je afspreken dat dit voordeel aan de verkoper toekomt. Dit laatste houdt in dat de koper bovenop de koopprijs nog een extra bedrag betaalt aan de verkoper.

[Wayback/Archive] Artikel 13 WBR voorkomt dubbele belasting bij doorverkoop

Voorbeeld: [Wayback/Archive] Huis te koop: Breedstraat 5 3512 TS UTRECHT – Punt Makelaars

Queries:

–jeroen

This entry was posted on 2026/07/27 at 12:00 and is filed under LifeHacker, Power User. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.

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