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Implementation of the 25-year revision period for the new optional regime to subject the letting of immovable property to VAT

Whereas the general revision period for VAT on the acquisition or construction costs of a new building is 15 years, if a building is let with VAT in the first 15 years, then the revision period is extended to 25 years. With respect to movable property, the revision period remains five years.

Source: Linklaters Belgium