Nature Conservation Act (NCA)
Under certain circumstances, as the owner of an estate, you can opt for so-called 'Nature Conservation Act facilities'.
When do you qualify?
In principle, the NCA facilities apply to any plot of at least 5 hectares with more than 30% forest or nature on it. Even if this 30% forest or nature criterion is not met at the time of the application, an NCA decision can already be applied for, provided that the requirements will be met within 3 years.
Under certain circumstances, more flexible requirements apply and smaller plots may also meet these requirements, as long as there is a historical link with an adjacent estate. The NCA facilities can therefore also apply to a (private) home with a large garden around it.
The NCA has very generous tax facilities, which relate to:
- income tax
- corporate tax
- property transfer tax
- inheritance tax
- gift tax
- property tax
Mazars can assist you
Mazars specialises in the NCA and offers the possibility of a (free) scan in which an estimate is made as to whether the plot or estate could qualify for the NCA facilities.
In addition, we regularly develop NCA tax structures in which an NCA estate can be optimally positioned, also with a view to the future.