In 2013, the Supreme Court ruled that in the case of a purchase/contracting agreement, the actions of the contractor with regard to the transfer of the land and the construction of an apartment must be regarded together as one performance; the taxable transfer of immovable property at the time of delivery (taxed with 21% VAT). If the land delivery and the construction take place by the same taxable person (including a fiscal unity), there is no longer a division into a delivery of land (taxed only with transfer tax) and the (completion of) new construction (taxed with VAT). There is then one taxable delivery of a new immovable property.
Source: btwinstituut.nl
