From 1 January 2010 to 31 December 2010, an immovable property that has been made available can be contributed to an NV/BV without levying income tax one without levying transfer tax. This facility also applies to an immovable property belonging to a community. The scheme may also apply when the immovable property is contributed to a BV or NV without issuing shares (this is also referred to as an informal capital contribution). If the contributor is the legal owner of the immovable property, the legal ownership of that property must be contributed.
