The delivery of an unbuilt site that qualifies as a building site is taxed with VAT and often exempt from transfer tax. The transfer of an undeveloped site which does not qualify as a building site, on the other hand, is exempt from VAT and is often taxed with transfer tax. But when do we speak of a building site? That is often subject to discussion, as was shown by a recent ruling by the Hague District Court.
Source: BDO NL
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