As from 1 January 2015, the temporary extended periods in the real estate transfer tax will end. It regards the extended period of 36 months for the resale of real estate and the extended period of 24 months for acquisitions of real estate subject to both VAT and transfer tax (“project developers’resolution”). Both measures were taken in view of the stagnating real estate market. The measures aimed to stimulate the purchase of new commercial property and the starting up of new projects.