- As a private individual, you are generally not liable for VAT when selling a building plot.
- A judge ruled that a private individual who sold two building plots still had to pay VAT.
- The judge considered this individual as a VAT entrepreneur, not as a private individual.
- The individual had obligations such as developing a building program, creating a subdivision plan, and preparing the plot for construction.
- These activities involved a risk that is not comparable to the risk of managing private assets.
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.
Latest Posts in "Netherlands"
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
