When browsing properties on Funda or other housing platforms, you will often see the price followed by k.k. (kosten koper). Many buyers assume this means all additional costs are included under this term. However, that is not entirely correct.
“Kosten koper” has a specific legal meaning. In this blog, we clearly explain what is included, what is not, and why understanding the difference is important.
What does “kosten koper (k.k.)” mean?
Kosten koper, abbreviated as k.k., means that the costs of transferring ownership of the property are paid by the buyer.
These are the costs required to legally transfer the property into your name.
This is different from “vrij op naam (v.o.n.)”, which is often used for newly built homes. With v.o.n., certain transfer costs are already included in the purchase price.
For existing properties, the sale price is almost always listed as kosten koper.
Transfer tax
Transfer tax is the largest component of the costs included under kosten koper.
Currently, the following rates apply:
- 2% for buyers who will use the property as their main residence
- 8% for investors or buyers who will not live in the property themselves
There is also a starter exemption. Buyers between 18 and 35 years old purchasing their first home may qualify for an exemption from transfer tax under certain conditions.
It is important to determine in advance which rate applies to your situation.
Notary costs for the transfer
To become the legal owner of a property, the transfer must take place at a notary’s office.
The costs included under kosten koper are:
- the preparation of the deed of transfer
- the registration of this deed with the Dutch Land Registry (Kadaster)
Without this official transfer, you are not the legal owner of the property.
Please note: the costs for the mortgage deed (if you take out a mortgage) are not included under kosten koper.
What is not included under kosten koper?
There is often confusion about which costs fall under k.k. The following expenses are commonly mentioned but are not officially part of kosten koper:
- mortgage advisory fees
- valuation costs
- buyer’s agent fees
- bank arrangement fees
- structural inspection costs
These are additional costs you may incur as a buyer, but they are not legally included in the term “kosten koper.”
Why is it important to understand the difference?
Many buyers believe that “kosten koper” includes all additional purchase costs. This misunderstanding can lead to incorrect expectations about how much own funds are required.
By understanding what is and is not included under kosten koper, you can:
- better calculate your total purchasing costs
- avoid financial surprises
- plan more accurately how much own capital you will need
Especially for expats and international buyers unfamiliar with the Dutch system, this distinction is essential.
Would you like to know exactly which costs apply to your situation?
Every purchase is different. The transfer tax rate, additional costs, and your personal financial situation all play a role.
Feel free to contact us for a free and no-obligation introductory meeting.
We are happy to help you gain clear insight into the total costs involved in buying a home in the Netherlands, so you can move forward with confidence.
