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Netherlands revises Decree on VAT treatment of immovable property

  • A new option for VAT-taxed rental provides that if parties have failed to opt (validly) for VAT-taxed rental, it will now be allowed (under certain conditions) for VAT to still be applied from the start of the rental agreement.
  • The new decree also provides that VAT treatment service costs in the commercial property sector should be assessed based on case-by-case studies.

Source EY

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