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In early December 2025, the City of Amsterdam will adopt new rules for 2026 that will have a major impact on owners of second homes in Amsterdam. These rules apply to owners (or tenants) who have a second home where they do not live themselves, but only stay occasionally. This is also known as a pied-à-terre.
The municipality considers it necessary to introduce a licensing system because it believes it is important that living space in Amsterdam is occupied permanently as much as possible. Vacancies can be prevented, and the municipality uses the licensing system to encourage the prevention of unjustified vacancies wherever possible.
Conditions – already owning a second home
Conditions are attached to the licence, with two different situations to be distinguished. The first is where the owner already owns the second home. If the owner (or tenant) already owns a second home as of 1 October 2025, a licence may be issued if:
- The owner is not registered as a resident in the City of Amsterdam;
- The owner does not own more than one second home in Amsterdam;
- The property is used by the owner or members of their household to live in themselves;
- The property is not used as an office or for holiday rentals;
- The property is not social housing.
Conditions – (second) home still to be purchased
The second situation is where someone wants to purchase a second home for their own use after 1 January 2026. There are also conditions attached to this:
- The owner works in Amsterdam for at least two days a week for a minimum of six months;
- Informal care is provided for at least eight hours a week to a relative living in Amsterdam;
- The owner has lived in Amsterdam for at least three years and has been registered there in the period before the second property will be used.
The aforementioned conditions, which apply to owners who already had a second property before 1 October 2025, also apply, with the addition that the property must not only be non-social housing, but also non-mid-range rental housing. Properties that fall into this category (i.e. properties with a maximum of 186 points and a maximum rent of €1,184.82 per month in 2025) may therefore not be used as second homes if purchased after 1 January 2026. A licence is valid for a maximum of three years and can be applied for from 2026 onwards.
If the property in question is permanently occupied, it will no longer be considered a second home. The municipality explicitly states that this is also the case if a child of the owner moves into the second home. The occupant (e.g. the child) will then have to register at the address and will thereby become the main occupant, according to the website of the municipality of Amsterdam. This applies regardless of whether the occupant pays compensation (rent).
Consequences
This regulation has a clear purpose: to monitor the housing stock so that the available living space in Amsterdam – which is very scarce – can be used for permanent residence. However, there are many people who, for whatever reason, have left the city but would like to remain there and have kept a home for that purpose. This could be either a rented or owner-occupied property. From 1 January 2026, this will no longer be permitted without further ado.
For tenants
For tenants who rent or are going to rent a property in Amsterdam and wish to keep it when moving to a place of residence outside the city, the rules in the tenancy agreement will of course also apply. If the tenancy agreement stipulates that it is compulsory to have one's main residence in the property, the tenant will have to comply with this and will not be able to move elsewhere. Failure to do so would constitute a breach of contract that could lead to the termination of the tenancy agreement. Tenants are therefore advised to study the tenancy agreement thoroughly. Tenants should also carefully check whether the property is social or mid-range rental housing. If so, it is unlikely that a permit will be granted, given the conditions listed above for the granting of a permit by the municipality. It is therefore important for tenants to be well informed if they plan to move into a second home.
For buyers
Buyers also have an interest in obtaining proper information. For example, in most cases, mortgage interest relief does not apply to a second home that is not your own home. There are also other tax aspects to consider, such as higher transfer tax for a second home. And in Amsterdam, buyers will soon need a permit to purchase and use a second home.
Do you own a second home or are you considering purchasing a second home in Amsterdam to use as a pied-à-terre, and do you have any questions about this? Please feel free to contact the lawyers at Corten De Geer Real Estate Lawyers for advice.
Jeroen Groenewoud
