Onroerende zaak

In Dutch law, things are classified in the Civil Code as either movable or immovable. Immovable things comprise the land itself together with any buildings and structures permanently attached to it, such as roads and bridges.

This classification governs the formalities for the transfer of ownership, the creation of limited real rights such as mortgages and emphyteusis, and the tax treatment applicable to transfer tax and immovable property tax.

In practice, qualification as immovable property determines whether a transaction must be executed before a notary and registered in the land registry, and whether the rules governing registered property apply.