Since January 1, 2019 it is possible to opt for the application of VAT in the case of a real estate lease, under certain conditions. However, the way in which this option should be done was unclear to date as there were no clear regulations on this point.
A recently published Royal Decree now finally regulates the way in which the choice for applying VAT to a real estate lease must be made.
Source Tiberghien (in Dutch)
