{"id":290479,"date":"2026-02-09T23:10:43","date_gmt":"2026-02-09T22:10:43","guid":{"rendered":"https:\/\/lawandmore.eu\/?p=290479"},"modified":"2026-03-10T22:20:51","modified_gmt":"2026-03-10T21:20:51","slug":"transfer-of-cables-and-pipelines-legal-framework-tax-aspects-and-practical-examples-under-dutch-law","status":"publish","type":"post","link":"https:\/\/highpowerlasertherapy.com\/law\/transfer-of-cables-and-pipelines-legal-framework-tax-aspects-and-practical-examples-under-dutch-law\/","title":{"rendered":"Transfer of Cables and Pipelines, Legal framework, tax aspects and practical examples under Dutch law"},"content":{"rendered":"\t\t
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1. Introduction<\/a><\/span><\/h1>\n

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The transfer of cables and pipelines in the Netherlands is legally more complex than many parties assume. In practice, it is not uncommon for the parties involved to believe that a privately signed agreement is sufficient to transfer ownership of cables or a pipeline. This is a persistent misconception.<\/span><\/p>\n

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Since the introduction of Article 5:20(2) of the Dutch Civil Code (BW), cables and pipelines laid in, on or above another party\u2019s land are classified as immovable property<\/strong>. This has far-reaching consequences for the manner in which they can be transferred, encumbered and registered.<\/span><\/p>\n

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In this blog, we discuss the full legal framework for the transfer of cables and pipelines, the tax aspects, the role of the civil-law notary, and the disclosure and information obligations. We illustrate the main points of attention using practical examples from case law<\/a>.<\/span><\/p>\n

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2. Legal framework<\/a><\/span><\/h1>\n

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2.1 The cable judgments and their legislative consequences<\/a><\/span><\/h2>\n

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In the so-called cable judgments<\/em> (kabelarresten<\/em>) of 2003, the Dutch Supreme Court (Hoge Raad<\/em>) ruled that cables and pipelines are immovable. In response, a new paragraph was added to Article 5:20 of the Dutch Civil Code. Article 5:20(2) BW determines who owns a network consisting of cables or pipelines intended for the transport of solid, liquid or gaseous substances, energy or information.<\/span><\/p>\n

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2.2 The authorised constructor<\/a><\/span><\/h2>\n

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Under Article 5:20(2) BW, ownership of a network vests in the authorised constructor<\/strong> (bevoegd aanlegger<\/em>) or their legal successor. Simply constructing a network does not automatically confer ownership: what is required is that the constructor was authorised<\/em> to do so.<\/span><\/p>\n

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The construction itself can be evidenced by contracts with contractors, invoices and correspondence relating to the installation. The authority to construct may follow from an established right of superficies, a statutory duty to tolerate, or a permit. Written consent from the landowner may also demonstrate authority.<\/span><\/p>\n

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2.3 Registration: not constitutive, but essential<\/a><\/span><\/h2>\n

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Registration of the network in the public registers is not a constitutive requirement<\/strong> for acquiring ownership of an authorised network. The authorised constructor is the owner, even without such registration. Nevertheless, registration is strongly recommended.<\/span><\/p>\n

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Registration makes it possible for third parties to verify who owns the network and protects the owner against third-party rights. Article 3:24(1) BW provides that a fact not registered (such as the construction of a network) cannot be invoked against third parties.<\/span><\/p>\n

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Key point: registration is a prerequisite for transfer<\/strong> In certain cases, registration is in fact necessary. Since the network is immovable, any transfer or encumbrance (e.g. by mortgage) must take place by means of a notarial deed and registration thereof in the designated public registers. Only after the construction of a network has been registered can the network be transferred or encumbered.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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2.4 Transfer: title and delivery<\/a><\/span><\/h2>\n

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Because pipelines and networks qualify as registered property, a valid transfer requires a notarial deed followed by registration in the public registers of the Land Registry (Kadaster<\/em>) (Article 3:89 BW). An obligatory agreement (such as a purchase agreement) serves as the title<\/em> \u2014 the legal basis for the transfer \u2014 but the actual transfer of ownership requires formal delivery<\/em> through the notary. An obligatory agreement alone is therefore insufficient.<\/span><\/p>\n

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2.5 Registration with the Land Registry (Art. 155a ONBW)<\/a><\/span><\/h2>\n

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Under Article 155a of the Transitional Act for the new Dutch Civil Code (Overgangswet nieuw Burgerlijk Wetboek<\/em>), anyone who acted as owner of a network on 1 February 2007 may have that network registered. Registration takes place by means of a notarial declaration, entry in the public registers, and publication in the Government Gazette (Staatscourant<\/em>) and a national newspaper.<\/span><\/p>\n

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The registered network receives its own network designation (e.g. \u201cNetworks section W number 70\u201d) and is recorded in the Land Registry with corresponding network drawings. When the network or part of it is transferred, this registration must be updated.<\/span><\/p>\n

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Case law (ECLI:NL:HR:2003:AD3578) indicates that a network does not always need its own cadastral designation; in some cases, the designation of the parcel in which the network is located suffices. However, the transfer must be clearly and fully documented.<\/span><\/p>\n

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2.6 Splitting a network<\/a><\/span><\/h2>\n

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When part of a registered network is disconnected and transferred to another party, the network must be formally split. This requires:<\/span><\/p>\n

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