Residential property rights and taxes: advice for you

Questioner

My parents (80 and 85) have the opportunity to sell their house to acquaintances (not family). The selling price is lower than the WOZ value (190,000 versus 230,000), but they can live there for free for the rest of their lives. For them, this is currently the best of a number of options. Does this so-called right of residence have any tax consequences, possibly in later years, and if so, how much would that be approximately?

Lawyer

As I see it, the sales price is not below the WOZ value, but the construction you are now thinking of is onerous because your parents have to pay tax for the usufruct received. My idea is that the value of the house is actually higher and the usufruct has not yet been valued. In that case, the usufruct is bought off in one go. I dare not say whether this is fiscally advantageous: perhaps you could submit this specific question to a tax forum?