2025 Tax Plan: Revision of VAT on Real Estate Services – Impact and Changes

• The government plans to expand the VAT revision scheme to include services related to real estate, such as renovations or major maintenance, starting from January 1, 2026.
• The revision scheme allows for correction of VAT deductions based on actual use of purchased goods or services for VAT-taxable activities.
• The expansion of the revision scheme to services will apply to services related to real estate above a threshold of €30,000 excluding VAT per investment service, and will be followed for 4 years after the year of use.
• If the use of the real estate changes within four years after the year of use, the VAT deduction must be partially corrected.
• The expansion of the revision scheme will have significant administrative implications for businesses, as they will need to track services related to real estate and VAT deductions for multiple years after purchase.

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.

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