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Guidance issued on extension of reduced VAT rate for demolition and reconstruction

On 25 February 2021 the Belgian tax authorities published administrative guidelines (Circular 2021/C/18) providing additional guidance on the temporary extension of the reduced VAT rate of 6% for the demolition of property and subsequent reconstruction of residential property in Belgium as from 1 January 2021 through 31 December 2022.

Source: Deloitte

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