Verklaring startersvrijstelling overdrachtsbelasting
This declaration claims the startersvrijstelling, the exemption from Dutch transfer tax for buyers under 35 purchasing a home to live in themselves.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is OVB 0101?
Overdrachtsbelasting is charged on the value of the home, which is at least the purchase price. The startersvrijstelling removes that charge for a buyer who is an adult up to and including 34 years old at the moment of acquisition, in practice the moment the notarial deed of transfer is signed, and who has not used the exemption before.
You have to intend to live in the home yourself for a longer period, and the home value has a ceiling. The form gives 555,000 euro for 2026 and 525,000 euro for 2025.
Who files OVB 0101?
- First-time buyers aged 18 to 34 buying a home to live in
- Each buyer separately, where two or more people buy together
- Buyers acquiring a share, a leasehold, a right of use or an apartment right
- Anyone whose notary has asked for the signed declaration before completion
How to fill out OVB 0101
- Check the conditions first: your age at completion, that you will live there yourself, and that you have not used the exemption before.
- Fill in your details and those of the property being acquired.
- Declare that the conditions are met, ticking the statements that apply.
- Sign and date the declaration.
- Give it to the notary, who attaches it to the deed of transfer and uses it in the transfer tax return.
Quick fill OVB 0101 on this page
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Frequently asked questions
We are buying together. One form or two?
One each. The form says every acquirer completes and signs their own, and the exemption is judged per person for their share.
What if I buy a garage or extra land later?
There is an anti-abuse rule. If you acquire something else relating to the home within twelve months and the total goes over the ceiling, the exemption falls away.
Can I use it twice?
No. The exemption is once in a lifetime, and the declaration asks you to confirm you have not applied it before.