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Opinions Posted on 12 May

Box 3 in flux: points of attention for property owners

This article previously appeared in Het Ondernemsbelang

For real estate owners, Box 3 is a calculation model that directly impacts return, financing, rental strategy, and timing of sale. For years, the complaint was uniform: those who held real estate privately were taxed as if the assets generated a fixed return, even if the actual cash flow was lower. That system has shifted legally and politically. The major reform is now no longer scheduled for 2027, but for January 1, 2028, provided the legislative process is fully completed. Precisely for this reason, 2027 will be a preparatory year.

Articles Posted on 06 May

Mergers & divisions: are you on time?

The month of May has just started. The second quarter is therefore already well underway. Accountants are busy preparing the annual accounts (or perhaps have already completed them). This is the time of year for entrepreneurs to take action if a restructuring through a legal merger or legal demerger is desired. Below, we explain how this works.

Opinions Posted on 06 May

Grid congestion as a contractual issue

The Dutch power grid is at capacity. That is hardly news anymore, except when an entire city like Utrecht can no longer handle any more, as became apparent last month. What is new, however, is that grid congestion has shifted in two years from a technical grid operator problem to a legal contractual problem, and that the logistics real estate market is not yet sufficiently geared towards this. Anyone who, as an investor, developer, or tenant, closes a transaction today without seriously addressing the legal dimension of capacity is pricing in risk, not value.

Opinions Posted on 17 Apr

Paper donation: throwing the baby out with the bathwater

In this opinion piece, notary Geert Janssen (MAES Notarissen) warns against a hasty abolition of the paper gift. The structure is under political fire, but it is not a tax trick: strict rules apply, there are real costs, and there is often a legitimate reason. Janssen advocates for a targeted approach to abuse rather than a generic ban that affects prudent estate planning.

Articles Posted on 07 Apr

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Better world

On the screen in front of you, you see our digital newsletter. The first of 2026. Volume 6. The newsletter is published four times a year. MAES Notarissen strives for continuity of its services by carefully developing a mutually fruitful, harmonious, and sustainable relationship with all its stakeholders. We want to add value by contributing to creating a better world. Being good to each other. That may sound somewhat lofty, but that noble aspiration ensures that we do our work with passion. Every single day.

Blogs Posted on 03 Apr

Happy Easter

We wish everyone a Happy Easter.

We are closed on Good Friday and Easter Sunday and Monday. We will be back at your service on April 22nd, but on King's Day and Liberation Day, we will be temporarily closed so we can fly the flag for King and country.

Please click here to view our opening hours during the holidays.

Opinions Posted on 02 Apr

Real Estate Financing in 2026: Key Considerations for Investors

This article previously appeared in the Vastgoedjournaal

The Dutch real estate financing market enters 2026 with more stability than during the interest rate stress of 2022 and 2023, but certainly not without new risks. Financing is available again, albeit much more selective. At the same time, the war surrounding Iran is causing nervous energy and capital markets. For investors, therefore, 2026 is less about whether debt is available, and more about whether cash flow can absorb higher interest rates, more expensive energy, and rising operating costs.

Events Posted on 24 Mar

Free inheritance law information meeting on January 20, 2026

Come to the inheritance law information meeting hosted by MAES civil-law notaries on Tuesday, January 20, 2026. You'll receive free tips & tricks to help keep your assets (such as home equity) within the family and prevent them from disappearing unnecessarily into the national treasury.

Beware. There are "fake notaries" operating in the region. They are commercially driven salespeople, like door-to-door salespeople, who cleverly try to foist useless wills and other products on often vulnerable consumers in rented rooms and at people's homes. Stay away from them. Such individuals, often not always honest, are unskilled, not subject to disciplinary law, and not subject to the strict professional and behavioral rules that apply to (real) notaries.

Articles Posted on 22 Mar

The declaration of inheritance/execution: what does this declaration entail and why do I need it to settle an inheritance?

When someone dies, their assets and debts pass to their heirs. The law determines who their heirs are, unless the deceased has made a will. In the latter case, the will determines who the heirs are. The heirs jointly succeed the deceased in all rights and obligations. This means that the heirs must also settle the estate together, unless an executor has been appointed in the will or the so-called "statutory distribution" applies.

Settling an inheritance usually requires a visit to a notary, as institutions like the bank require a so-called "certificate of inheritance" or a "certificate of executorship." The AVROTROS program Radar addressed this issue from a different perspective in its April 26th broadcast. This article explains what such a certificate entails and why you need it.

Opinions Posted on 20 Mar

Leasehold policy: lessons for homeowners and investors

This article previously appeared in Het Ondernemersbelang

Leasehold was originally intended as a pragmatic solution: the municipality holds the land, residents purchase the home, and through the ground rent, the municipality can steer development and ensure that a portion of the increase in land value accrues collectively. In practice, leasehold in major cities has become an issue that is simultaneously financial, political, and legal. Precisely for this reason, the lessons from Amsterdam and The Hague are relevant to anyone buying, selling, or investing in a home on leasehold land.

Archive

Blogs - Posted on 20-03-26

Eid Mubarak

At the end of Ramadan, after a month of fasting, we wish everyone a wonderful Eid al-Fitr (Sugar Feast) over the next three days!

Opinions - Posted on 03-03-26

Opinion: The notary as director of the 'good' divorce

This article previously appeared in Advocatie

In this opinion piece, civil-law notary Geert Janssen (MAES Notaries) advocates for a legal role for civil-law notaries in mutually agreed-upon divorce proceedings. He believes this could lead to a more efficient, transparent, and less error-prone process. With a single point of contact and clear safeguards, the judge remains available in the event of a dispute, while unnecessary procedures, delays, and costs are avoided.

Opinions - Posted on 23-02-26

Real estate management in 2026: The manager as risk manager

This article previously appeared in the Vastgoedjournaal

One of the best things about studying for me is connecting with alumni from the MRE program at the Amsterdam School of Real Estate. In January, we had a reunion with the class of 1999-2001. It was a great opportunity to catch up and update each other on the latest developments, including real estate management, this month's theme in Vastgoedjournaal. Regulations are becoming stricter and more effectively enforced, costs and capacity are under pressure, and data requests from asset management, financiers, and tenants are becoming more frequent. Geert Janssen of MAES Notarissen distills

Articles - Posted on 22-02-26

Hop on the bus Gus

Not all notaries are created equal. A good notary will assist you impeccably, dedicatedly, and with integrity. With your home and mortgage. Your family and relationships. Or with your business. But quality, speed, service, and price vary considerably among notaries. Our staff already knew that. Our clients know that too. They give us an average of 9 out of 10.

Events - Posted on 11-02-26

MIPIM 2024

From March 12 to 15, 2024, many real estate professionals will travel to the fashionable Cannes in the South of France by scheduled flights, charter flights, or their own jets for the annual real estate fair MIPIM.

Opinions - Posted on 16-02-26

House division: opportunities and pitfalls for real estate entrepreneurs

House division is increasingly being cited as a smart and relatively quick way to address the housing shortage. The Ministry of Housing sees significant opportunities for better utilizing the existing housing stock and states that private individuals can make a substantial contribution by dividing larger homes into multiple independent living units. This potentially creates hundreds of thousands of additional homes, often in existing neighborhoods where amenities are already available. However, in practice, house division proves to be less straightforward than it appears on paper. Anyone who delves into the legal and tax implications quickly discovers that this promising solution also harbors serious pitfalls.

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