- Permanent 6 percent VAT rate for dwellings after demolition and reconstruction
- Applicable to individuals using the dwelling as their only home or for long-term rental
- Current transitional measures expire on 30 June 2025
- From 1 July 2025, the reduced VAT rate becomes permanent
- Living area limit for new dwellings is 175 m², except for social housing
- Condition of own and only home evaluated separately for multiple buyers
- Reduced VAT rate no longer applies to fossil fuel heating components from 1 July 2025
- Abolition of 12 percent reduced VAT rate on coal from 1 July 2025
Source: kpmg.com
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 "Belgium"
- Belgium to Launch New Digital VAT Provision Account and Compliance Changes from May 2026
- Belgium Confirms VAT Hikes for Hotels, Delays Takeaway Meal Tax Increase Amid Criticism
- Increased VAT Audits on 6% Rate for Demolition and Reconstruction Projects: Key Points to Watch
- Belgium VAT Reform 2026: New Provision Accounts, Stricter Compliance, Extended Adjustment Periods
- Belgium Launches Final Phase of VAT Chain Modernisation from May 2026: Key Changes for Businesses
