"At the moment you emigrate, the tax office makes a virtual valuation of your assets and issues a bill for profits earned during your stay in the Netherlands. You leave with a property that has grown by €300,000. A liability of around €108,000 may await you, ready to be collected at the time of sale." "W momencie, gdy emigrujesz, skarbówka robi wirtualną wycenę twojego majątku i wystawia rachunek od zysków wypracowanych w czasie pobytu w Holandii. Wyjeżdżasz z nieruchomością, która urosła o 300 000 €. Może na ciebie czekać zobowiązanie rzędu 108 000 € gotowe do pobrania w chwili sprzedaży."

Methodology The Netherlands applies an 'exit tax' (conserverende aanslag) for emigrants, which involves a virtual valuation of certain assets and taxation of unrealized gains. Currently, this primarily applies to substantial shareholdings in companies (Box 2) and pension/annuity rights (Box 1). Residential real estate (main residence) is not subject to this tax. However, the claim regarding real estate and the specific tax amount (€108,000 on a €300,000 gain) refers to upcoming changes in the Box 3 tax system. The 'Wet werkelijk rendement box 3' (Actual Return in Box 3 Act) was approved in February 2026 and is set to take effect on January 1, 2028. Under this reform, capital gains tax will be imposed on immovable property (other than the main residence) at the time of its sale or when it exits Box 3, for example, due to emigration. Discussions surrounding these changes indicate a 36% capital gains tax rate, which confirms the amount stated in the claim (€300,000 * 0.36 = €108,000). Therefore, although the mechanism for real estate is not yet fully in effect at the time of the statement, it has been legislated and will come into force in the near future.