Dutch Court Rules: No “Eigenbouwer” Status, No Reverse Charge

• A company buys, renovates, and sells houses.
• They work with contractors and a construction supervisor.
• One contractor did not pay VAT.
• The inspector classified the company as a “self-builder” and imposed VAT assessments and penalties.
• The court ruled that the company was not a “self-builder” because their involvement in the construction did not go beyond that of a regular client.
• The VAT assessments and penalties were overturned.

Source: fiscount.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.

---

---