New Housing Support Models Considered in NL
The Dutch government is reportedly exploring new forms of housing support for 2026, including shared ownership schemes and intergenerational gifting. These innovative models are being considered to improve housing access for younger and lower-income households by unlocking supply and creating alternative tenure structures.
The new government's 2026 coalition agreement aims to accelerate housing delivery by streamlining permit and appeal procedures and designating at least 30 major construction sites nationwide. A key provision mandates that new developments consist of at least two-thirds affordable housing, with a minimum of 30% for social rent and 25% for affordable ownership. To bolster affordable homeownership, a National Fund for Affordable Owner-Occupied Homes has been established with an initial budget of €40 million. This fund is designed to support municipalities and developers in using "starter instruments" such as the KoopStart shared ownership scheme, where buyers purchase a home at a discount from a developer or housing corporation, which then shares in the eventual profit or loss upon resale. The government is also taking a more assertive role in spatial planning, with a new bill expected to take effect January 1, 2026, that gives national and provincial authorities more control to ensure housing construction targets are met. Housing Minister Mona Keijzer anticipates these measures will significantly increase housing production from 2026 onwards, helping to meet the target of 100,000 new homes per year. While the popular tax-free gift allowance known as the "jubelton" was abolished, the rules around gifting property are tightening. As of January 1, 2027, the gift tax on a home will be calculated based on its higher economic market value rather than the typically lower official WOZ valuation, making intergenerational property transfers more costly. These policies are part of a broader strategy to address the housing shortage, which includes a €330 million allocation in 2026 through the Realisation Incentive Scheme for constructing more affordable owner-occupied and rental housing. For first-time buyers under 35, the transfer tax exemption threshold is also being raised to €555,000 in 2026 to reduce upfront purchasing costs.
