{"id":66728,"date":"2026-06-18T15:43:03","date_gmt":"2026-06-18T15:43:03","guid":{"rendered":"https:\/\/leven.re\/nyc-pied-a-terre-tax\/"},"modified":"2026-06-26T20:15:13","modified_gmt":"2026-06-26T20:15:13","slug":"pied-a-terre-belasting-nyc","status":"publish","type":"page","link":"https:\/\/leven.re\/nl\/pied-a-terre-belasting-nyc\/","title":{"rendered":"Pied-\u00e0-terre belasting in New York"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"66728\" class=\"elementor elementor-66728 elementor-66703\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17ab36ae elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"17ab36ae\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cfe9920\" data-id=\"7cfe9920\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f20504e elementor-widget elementor-widget-heading\" data-id=\"f20504e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">De pied-\u00e0-terre belasting van New York, uitgelegd<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb55a67 elementor-widget elementor-widget-text-editor\" data-id=\"5eb55a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De nieuwe jaarlijkse belasting van New York op tweede woningen, in begrijpelijke taal voor eigenaren en kopers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7759f488 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"7759f488\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-60 elementor-top-column elementor-element elementor-element-4a2f5b22\" data-id=\"4a2f5b22\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6076c8fe elementor-widget elementor-widget-text-editor\" data-id=\"6076c8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Wat is de pied-\u00e0-terre belasting?<\/h2><p>De pied-\u00e0-terre belasting is een nieuwe jaarlijkse heffing op residentieel vastgoed in New York City dat niet de hoofdwoning van de eigenaar is. Ze werd aangenomen in de begroting 2026-2027 van de staat New York, op 27 mei 2026, gaat in op 1 juli 2026 en loopt naar verwachting af op 30 juni 2031.<\/p><p>Het is een terugkerende jaarlijkse heffing, geen eenmalige overdrachtsbelasting bij de aankoop. Het Department of Finance van de stad voegt ze toe aan de gewone aanslag onroerendezaakbelasting en int ze op dezelfde manier.<\/p><h2>Wie moet betalen?<\/h2><p>De heffing richt zich op duurdere tweede woningen. In fase 1 kan ze gelden voor condo&#8217;s en co\u00f6peraties met een door het Department of Finance vastgestelde waarde van 1 miljoen dollar of meer, en voor een- tot driegezinswoningen met een marktwaarde van 5 miljoen dollar of meer. Vastgoed dat via een trust, een LLC, een maatschap of een vennootschap wordt gehouden, kan er ook onder vallen.<\/p><h2>Tarieven en drempels<\/h2><h3>Fase 1: 1 juli 2026 tot 30 juni 2028<\/h3><p>Condo&#8217;s en co\u00f6peraties, op basis van de vastgestelde waarde van de stad (die meestal ver onder de marktwaarde ligt):<\/p><table><tbody><tr><td>Vastgestelde waarde 1 tot 3 miljoen USD<\/td><td>4%<\/td><\/tr><tr><td>Vastgestelde waarde 3 tot 5 miljoen USD<\/td><td>5,25%<\/td><\/tr><tr><td>Vastgestelde waarde boven 5 miljoen USD<\/td><td>6,5%<\/td><\/tr><\/tbody><\/table><p>Een- tot driegezinswoningen, op basis van de marktwaarde:<\/p><table><tbody><tr><td>Marktwaarde 5 tot 15 miljoen USD<\/td><td>0,8%<\/td><\/tr><tr><td>Marktwaarde 15 tot 25 miljoen USD<\/td><td>1,05%<\/td><\/tr><tr><td>Marktwaarde boven 25 miljoen USD<\/td><td>1,3%<\/td><\/tr><\/tbody><\/table><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Fase 2: vanaf 1 juli 2028<\/summary><div style=\"padding-top:8px;\"><p>Vanaf juli 2028 geldt de heffing voor condo&#8217;s, co\u00f6peraties en een- tot driegezinswoningen met een waarde van 5 miljoen dollar of meer, op basis van een nieuw model van het Department of Finance gebaseerd op vergelijkbare verkopen. De tarieven voor condo&#8217;s en co\u00f6peraties gaan dan naar hetzelfde bereik van 0,8% tot 1,3% als voor woningen.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Waarom sommige dure appartementen aanvankelijk niets betalen<\/summary><div style=\"padding-top:8px;\"><p>New York City waardeert condo&#8217;s en co\u00f6peraties ver onder de marktprijs, vaak 80% tot 90% lager. Een appartement dat voor 8 miljoen dollar zou worden verkocht, kan een door de stad vastgestelde waarde van ruim onder 1 miljoen hebben, waardoor sommige werkelijk dure appartementen de eerste twee jaar niets betalen. Daarom is het belangrijk uw specifieke unit te laten controleren.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">De vrijstelling voor de hoofdwoning<\/summary><div style=\"padding-top:8px;\"><p>De heffing geldt alleen voor vastgoed dat geen hoofdwoning is. Een woning komt in aanmerking voor de vrijstelling als ze op 5 januari van het voorgaande belastingjaar meer dan de helft van het jaar werd bewoond door een gedekte eigenaar of een direct familielid (echtgenoot, kind, broer of zus, ouder, grootouder of kleinkind), of door een huurder met een zakelijk huurcontract van ten minste \u00e9\u00e9n jaar die ze als hoofdwoning gebruikt.<\/p><p>Bij een trust gelden de begunstigden als gedekte eigenaren. Bij een LLC, maatschap of vennootschap zijn dat de houders van het meerderheidsbelang. Als niemand een meerderheid bezit, kan de vrijstelling niet beschikbaar zijn, dus professioneel advies is raadzaam.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Belangrijke data<\/summary><div style=\"padding-top:8px;\"><ul><li><strong>27 mei 2026:<\/strong> de belasting werd aangenomen in de staatsbegroting.<\/li><li><strong>1 juli 2026:<\/strong> de heffing gaat in.<\/li><li><strong>V\u00f3\u00f3r 30 augustus 2026:<\/strong> het Department of Finance stelt eigenaren op de hoogte die het belastingplichtig acht. Zij kunnen bezwaar maken met bewijs van hoofdverblijf.<\/li><li><strong>1 januari 2027:<\/strong> eerste betaling voor belastingjaar 2026-2027; daarna twee keer per jaar samen met de gewone onroerendezaakbelasting.<\/li><li><strong>30 juni 2031:<\/strong> huidige einddatum.<\/li><\/ul><p>Kortingen, kredieten en vrijstellingen die de onroerendezaakbelasting normaal verlagen, gelden niet voor deze heffing.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;border-bottom:1px solid #e0d8c6;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Wat dit betekent als u een tweede woning in New York bezit of wilt kopen<\/summary><div style=\"padding-top:8px;\"><p>De pied-\u00e0-terre belasting verandert de kosten van het aanhouden van een niet-hoofdwoning in New York, en de impact hangt sterk af van hoe uw vastgoed wordt gewaardeerd en gehouden. Of u nu een internationale koper of investeerder bent of een deeltijdwoning in New York wilt, het is verstandig uw situatie te kennen voordat de eerste aanslagen komen. De meertalige adviseurs van LEVEN leggen u uit hoe de belasting van toepassing is op een specifiek gebouw of unit en brengen u in contact met de juiste professionals.<\/p><\/div><\/details><p style=\"font-size:0.9em;opacity:0.8;margin-top:16px;\"><em>Deze pagina bevat algemene informatie, geen juridisch of fiscaal advies, en weerspiegelt onze interpretatie van de wet in juni 2026. De regels, vooral voor trusts en LLC&#8217;s, zijn complex en kunnen veranderen. Raadpleeg een gekwalificeerde advocaat of belastingadviseur over uw situatie.<\/em><\/p>\n<p class=\"leven-addl-disclaimer\" style=\"font-style:italic;\">Dit artikel wordt uitsluitend voor algemene informatieve doeleinden verstrekt en vormt geen juridisch of fiscaal advies. Eigenaren dienen een gekwalificeerde belastingadviseur of advocaat te raadplegen om hun specifieke blootstelling en aanspraak op vrijstelling te bepalen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-40 elementor-top-column elementor-element elementor-element-415b3d37\" data-id=\"415b3d37\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dfe1f5a elementor-widget elementor-widget-text-editor\" data-id=\"3dfe1f5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Gaat in op 1 juli 2026<\/strong><\/p><p><strong>Tarieven fase 1: 4% tot 6,5%<\/strong><\/p><p><strong>Alleen voor niet-hoofdwoningen<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b8018e elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"4b8018e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c526e44\" data-id=\"c526e44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78c4dc14 elementor-widget elementor-widget-heading\" data-id=\"78c4dc14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Neem contact op om uw opties te bespreken<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d4440 elementor-widget elementor-widget-text-editor\" data-id=\"54d4440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Onze adviseurs spreken uw taal. Stuur ons enkele gegevens en we nemen contact met u op om te bespreken hoe de pied-\u00e0-terre belasting uw woning in New York raakt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b93ce elementor-widget elementor-widget-shortcode\" data-id=\"98b93ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><style>.leven-tax-form .gform_wrapper{max-width:760px;margin:0 auto;text-align:left;}.leven-tax-form .gfield_label,.leven-tax-form label,.leven-tax-form legend,.leven-tax-form .gform_required_legend,.leven-tax-form .gform_description,.leven-tax-form .gfield_description{color:#ffffff !important;}.leven-tax-form input,.leven-tax-form select,.leven-tax-form textarea{color:#ffffff !important;background-color:rgba(255,255,255,0.06) !important;border:1px solid rgba(255,255,255,0.45) 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