The Netherlands uses standardized ROZ model contracts that are fundamentally different from US commercial leases and landlord-friendly by design. Standard office lease structure is 5+5 years with very limited break options. Rent increases are automatic and uncapped -- CPI-linked annual indexation compounds 16--22% over a 5-year period at 3--4% average inflation, with some landlords adding a surcharge of up to 3% on top. Missing the 12-month termination notice deadline locks the company in for another 5 years.
Dutch commercial tenants have statutory protection that does not exist in the US. For retail premises (Article 7:290 BW), landlords can only terminate on narrow statutory grounds and need court approval. For office space (Article 7:230a), tenants have eviction protection that can extend occupancy by up to approximately three years from the eviction notice date.
Reinstatement obligations at lease end can be punishingly expensive -- EUR 150--400/m2 for full strip-out and restoration to original condition. For a 1,000 m2 Amsterdam office, that is EUR 150,000--400,000.
Key Differences from US Leases
- No standard TI allowance culture -- Dutch landlords offer rent-free periods (1--3 months per 5-year term) as the primary incentive
- The listing broker represents the landlord -- tenants must engage their own broker
- VAT on rent is exempt by default -- parties must jointly elect VAT-taxable rent (requires 90% threshold for tenant's VAT-taxable activities)
- Energy label C minimum mandatory for office buildings larger than 100 m2 since January 1, 2023
Total Cost of Occupancy
For a 1,000 m2 Amsterdam Zuidas office on a 5+5 year lease at EUR 450/m2: approximately EUR 3,332,500 over 5 years, averaging EUR 666/m2 per year or USD 67/sqft -- comparable to Boston or San Francisco when measured over the full lease term including CPI escalation, service costs, reinstatement provisions, and limited exit flexibility.
Sources
- Baker McKenzie -- Global Corporate Real Estate Guide, Netherlands
- CMS -- Overview of Retail Lease Agreements in the Netherlands
Research compiled 2026-03-17. This briefing does not constitute legal or tax advice.