{"id":9298,"date":"2026-04-21T12:22:39","date_gmt":"2026-04-21T12:22:39","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=9298"},"modified":"2026-04-21T12:24:22","modified_gmt":"2026-04-21T12:24:22","slug":"zegelrecht-op-extra-eigendommen","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/nl\/kennisbasis\/zegelrecht-op-extra-eigendommen\/","title":{"rendered":"Zegelrecht op extra eigendommen"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty changes in <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/hervormingen-van-het-britse-vennootschapsrecht-vanaf-april-2026-wat-bedrijven-en-bestuurders-moeten-weten\/\">April<\/a> have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/vragen-en-antwoorden-over-het-kopen-en-verkopen-van-een-bedrijf\/\">buying<\/a> properties that <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/kan-een-testament-mijn-eerdere-overeenkomsten-annuleren\/\">zal<\/a> not become their main home.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Property investors, buy to let owners, second home owners, and many others are concerned <a href=\"https:\/\/rfblegal.co.uk\/nl\/over-ons\/\">about<\/a> the extra stamp duty and the additional cost it now means for them. This post explains the changes that have been made.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Uitleg over zegelrecht<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty (officially known as Stamp Duty Land Tax, or SDLT) is a tax payable when a house, or land is bought. In this post we will concentrate on stamp duty payable on <a href=\"https:\/\/rfblegal.co.uk\/nl\/diensten\/persoonlijk-recht\/residentieel-vastgoed\/\">residentieel<\/a> property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All residential properties which are bought for over \u00a3125,000 are liable for stamp duty, which usually is <a href=\"https:\/\/rfblegal.co.uk\/nl\/kennisbasis\/gids-voor-huiseigenaren-wat-te-doen-als-huurder-huur-niet-betaalt-in-het-verenigd-koninkrijk\/\">paid<\/a> by the property buyer, as one of the costs of sale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De hoogte van het verschuldigde zegelrecht hangt af van de aankoopprijs van het onroerend goed.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zegelrecht wordt betaald in \u201cniveaus\u201d, net als inkomstenbelasting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deze tabel laat zien hoe het wordt berekend voor een huis dat voor \u00a31 miljoen is gekocht.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_02.jpg\" alt=\"\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Wat zijn de veranderingen?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Zegelrechten worden verhoogd met 3% bij de aankoop van een tweede huis, koop om te verhuren of onroerend goed als investering.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_03.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deze tabel toont de verhoogde stamp duty-tarieven voor een huis dat voor \u00a31 miljoen is gekocht als tweede huis:<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_04.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De verschuldigde zegelrecht op een huis van \u00a3 1 miljoen is \u00a3 30.000 meer voor een tweede huis, koop om te verhuren of een beleggingspand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Het is heel belangrijk om te weten of deze veranderingen op jou van toepassing zijn.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Is dit van invloed op uw aankoop?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If you already own a property, no <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/bij-het-overwegen-van-sectie-9-van-de-arbitragewet-van-1996-welke-zaak-dan-ook\/\">matter<\/a> where in the world, then purchasing a property in <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/uitzettingen-van-huurders-een-gids-voor-verhuurders-in-engeland\/\">England<\/a>, Wales or Northern Ireland will constitute a second property and you will have to pay the extra stamp duty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Echter:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Beide eigendommen (of de waarde van uw aandeel erin) moeten meer dan \u00a340.000 waard zijn om het tweede eigendom onderhevig te maken aan de extra stamp duty.<\/li>\n\n\n\n<li>Extra zegelrecht is niet verschuldigd als het onroerend goed zowel residenti\u00eble als niet-residenti\u00eble elementen bevat (zoals het kopen van een winkel met een appartement erboven).<\/li>\n\n\n\n<li><a href=\"https:\/\/rfblegal.co.uk\/nl\/mensen\/\">Mensen<\/a> who have a 50% or less share in a property that they have inherited in the last 3 years do not have to pay the extra stamp duty when they buy another property.<\/li>\n\n\n\n<li>Gehuwde stellen en partners worden beschouwd als een eenheid, dus het extra zegelrecht is van toepassing als een van hen al een woning heeft.<\/li>\n\n\n\n<li>Als u een tweede woning koopt en vervolgens binnen 3 jaar na de aankoop uw vorige hoofdverblijfplaats verkoopt en de tweede woning vervolgens uw hoofdverblijfplaats wordt, kunt u aanspraak maken op terugbetaling van de extra zegelrecht die u oorspronkelijk betaalde op de tweede woning.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Enkele voorbeelden<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">John heeft een aantal jaren in het buitenland gewoond en gewerkt en daar een huis gekocht dat hij als hoofdverblijf gebruikte. Hij keert nu terug naar het Verenigd Koninkrijk en wil hier een huis kopen dat zijn hoofdverblijf zal worden. Er zal extra zegelrecht van toepassing zijn op het onroerend goed dat in het Verenigd Koninkrijk wordt gekocht, omdat John na de aankoop een extra woonhuis zal bezitten. Als John zijn overzeese woning verkoopt binnen drie jaar na de aankoop in het Verenigd Koninkrijk, kan hij de extra zegelrecht die hij betaalt terugvragen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nita is a property <a href=\"https:\/\/rfblegal.co.uk\/nl\/kennisbasis\/het-nieuwe-plan-voor-londen-wat-betekent-het-voor-de-projectontwikkelaar\/\">developer<\/a> who <a href=\"https:\/\/rfblegal.co.uk\/nl\/kennisbasis\/nieuwbouwaankopen-wat-je-moet-weten\/\">purchases<\/a> residential properties, refurbishes and then sells them on. Nita will have to pay the extra stamp duty as there are no <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/reforms-to-inheritance-tax-reliefs-is-it-the-right-time-to-set-up-a-trust\/\">reliefs<\/a> or exemption from the higher rates in her case. Charlie owns a buy-to-let property with 4 friends. The property is worth \u00a3150,000, and her share is worth \u00a330,000.00. She is currently living with parents but is looking for a property to buy. Charlie will not have to pay the extra stamp duty because her share of the investment property is worth less than \u00a340,000.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derek is purchasing a shop with flats above as an investment. Both the shop and the flats will be rented out. Derek also owns a main residence and a flat is rented out. Derek will not have to pay the extra stamp duty because it does not apply to purchases which <a href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/shareholders-agreements-why-every-company-needs-one-and-what-it-should-contain\/\">bevatten<\/a> both residential and non-residential elements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>(Let op:<\/strong>\u00a0This article was originally published on our previous website and is provided for general information purposes only. While it reflects the legal position at the time of writing, the law may have changed since publication. For up-to-date advice tailored to your circumstances, please <a href=\"https:\/\/rfblegal.co.uk\/nl\/contact-met-ons-opnemen\/\">contact<\/a> our team.)<\/em><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-9298","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Stamp duty changes in April have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when buying properties that will not become their main home. 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