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New rules for VAT revisions, not just for real estate rental

Since January 1, 2019, it is possible to choose to subject property leases to VAT. This also brought major changes to the VAT revision rules. But the implementation decision had to wait until mid-2019. And the detailed circular about the new rules has only been published. The tax authorities need no less than 27 pages to explain the scheme. We provide an overview of the most important innovations.