- New measures announced in the Tax Plan 2025 include a revision of VAT deduction on investment services for real estate
- The revision will affect any (real estate) entrepreneur who spends at least €30,000 on maintenance and/or renovation of their property
- The revision is set to take effect on January 1, 2026
- It will apply to investment services for real estate, such as renovations and maintenance
- The aim is to prevent tax-saving structures with short-term rentals to claim VAT deduction
- The revision will involve a maximum 5-year period to track the use of the property and adjust VAT deduction accordingly
- Investment services include activities like renovation, expansion, repair, replacement, and maintenance of real estate
- The measure applies to investment services used on or after January 1, 2026
Source: nextens.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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