6% VAT on demolition and reconstruction by the same person, non-discriminatory

In Belgium, a VAT reduction will apply until the end of 2023 for the demolition and reconstruction of a building into a private residence. This is an extension of the existing scheme, which was limited to 32 cities and municipalities. The condition is that the demolition and reconstruction must be done by the same person. Various construction promoters found this condition discriminatory and had submitted a request for annulment to the Constitutional Court, which ruled on this matter on April 21, 2022…

Source: alaska-group.eu

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