Parliament stomps on stamp duty for residential leases

Real Estate & Construction

In the run up to the recent snap elections, Parliament passed a bill exempting rent agreements for residential leases from stamp duty.

The stamp duty on non-residential leases – in particular, commercial and retail leases – remains unchanged. However, these leases are being re-evaluated due to recent case law from the tax authorities.

ILO-Newsletter, dd. 24 November 2017

About ILO (International Law Office)


Dr. Martin Foerster

LL.M. (LONDON) Partner