- Delivery of a built immovable property is exempt from VAT after the first two years of initial use
- Acquisition of such property is subject to transfer tax
- Delivery of a building site is subject to VAT
- Acquisition of a building site is exempt from transfer tax, with exceptions
- The classification of cobblestone paving depends on the specific situation
- Cobblestone paving as part of a whole structure qualifies as a building
- Cobblestone paving that is easily removable does not qualify as a building
- Classification of cobblestone paving affects VAT and transfer tax implications, so it should be assessed on a case-by-case basis.
Source: crop.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
