The three-dimensional nature of real estate can be established via the real rights. These rights contain the legal design of the real estate property and represent the translation from architectural design through to the intended legal form. One essential area of attention in this respect is the fiscal element.


Real rights appear in Book 5 of the Dutch Civil Code. This book is effectively the toolbox for the design of real estate and the elaboration of real estate projects. The law features ownership, common ownership, easement, leasehold, building rights and apartment rights. The application of real rights makes it possible to distinguish between the many rights of buildings located on, beneath or alongside one another.