Transfer tax (Overdrachtsbelasting) is 2% for primary home buyers (0% for eligible first-time buyers under 35 subject to threshold limits) and 10.4% for buy-to-let investors and secondary residences.
Apartment ownership entails mandatory participation in the Vereniging van Eigenaars (VvE), which legally requires a funded multi-year maintenance plan (MJOP) or annual reserve contributions of at least 0.5% of building rebuild cost.

