Using purchase-construction agreements can offer tax benefits, particularly regarding whether land is built or unbuilt. Selling future apartment rights before demolition can reduce tax from 21 percent VAT to 10.4 percent transfer tax. However, if land is deemed a construction site, it is subject to VAT. Minimal structures on land may not classify it as built, as seen in court cases where minor structures were deemed negligible, allowing the land to be considered unbuilt. The definition of negligible remains unclear.
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.
