- Belgian government approved VAT-related changes as per the 2025–2029 Coalition Agreement
- Permanent 6% VAT rate for new dwellings after demolition and reconstruction starts 1 July 2025
- Reduced rate applies if the dwelling is the buyer’s sole and primary residence or for long-term rental
- Maximum living area for eligibility reduced from 200 m² to 175 m², social housing exempt
- Each buyer must meet the “own and only home” condition separately
- 6% VAT rate removed for components of coal-fueled central heating systems from 1 July 2025
- 12% VAT rate on coal supply will be abolished
- 6% VAT rate on coal supply will be withdrawn
Source: vatcalc.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.
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