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Navigating VAT and Capital Transfer Tax in Circular Construction: Implications and Proposed Adjustments

  • The Netherlands aims for a fully circular economy by 2050 to align with EU targets
  • The construction sector is a key sector for achieving circularity
  • Circular construction involves practices such as minimizing material use and designing for disassembly
  • Three main forms of circular construction are remountable buildings, modular buildings, and flex housing
  • VAT and capital transfer tax implications need to be considered for circular construction
  • Questions on VAT include definitions of immovable property, independence, manufacturing, and review periods.

Source: eur.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.



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