{"id":5006,"date":"2026-04-16T04:00:00","date_gmt":"2026-04-16T04:00:00","guid":{"rendered":"im-66822"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"vinden-droomwoning-geen-excuus","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2026\/04\/16\/vinden-droomwoning-geen-excuus\/","title":{"rendered":"Vinden droomwoning geen excuus"},"content":{"rendered":"<p>Een echtpaar koopt een woning. Om aanspraak te maken op het verlaagde tarief van de overdrachtsbelasting verklaren zij de woning als hoofdverblijf te zullen gebruiken. Nog voor de levering van deze woning vinden zij echter hun droomwoning. Pas na de levering van de eerste woning wordt de financiering van de droomwoning goedgekeurd. Het echtpaar stelt dat het vinden van hun droomwoning en de financieringsmoeilijkheden onvoorziene omstandigheden zijn. Als de financiering niet was gelukt, hadden ze de eerste woning als hoofdverblijf in gebruik genomen.&nbsp;<\/p>\n<p>Omdat de eerste woning nooit werd bewoond, legt de inspecteur naheffingsaanslagen op. De wetsgeschiedenis noemt voorbeelden als overlijden, echtscheiding, baanverlies en het aanvaarden van een baan in een andere regio of emigratie, die redelijkerwijs het niet-bewonen van de woning als hoofdverblijf kunnen rechtvaardigen. Het hof oordeelt dat het verkrijgen van de droomwoning niet als zodanige onvoorziene omstandigheden geldt. Het verlaagde tarief van 2% is daarom niet van toepassing. De naheffingsaanslagen zijn terecht opgelegd.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Gerechtshof &#8216;s-Hertogenbosch | jurisprudentie | ECLI:NL:GHSHE:2026:181 | 27-01-2026<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Een echtpaar koopt een woning. Om aanspraak te maken op het verlaagde tarief van de overdrachtsbelasting verklaren zij de woning als hoofdverblijf te zullen gebruiken. Nog voor de levering van deze woning vinden zij echter hun droomwoning. Pas na de<\/p>\n","protected":false},"author":1,"featured_media":5007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-5006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-overdrachtsbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vinden droomwoning geen excuus - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2026\/04\/16\/vinden-droomwoning-geen-excuus\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vinden droomwoning geen excuus - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Een echtpaar koopt een woning. Om aanspraak te maken op het verlaagde tarief van de overdrachtsbelasting verklaren zij de woning als hoofdverblijf te zullen gebruiken. Nog voor de levering van deze woning vinden zij echter hun droomwoning. 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