- Extension of Transitional Measure: The law of December 10, 2024, has extended the transitional arrangement for a 6% VAT rate on the delivery of private homes involved in demolition and reconstruction projects until June 30, 2025.
- Program Law Proposal Delays: A proposed program law submitted on May 27, 2025, aims to establish a permanent 6% VAT rate under certain conditions for housing delivery and related land, but parliamentary proceedings have faced delays, meaning the law won’t take effect until after July 1, 2025.
- Interim VAT Rate Application: Until the program law is enacted, the standard VAT rate of 21% will apply to such transactions post-July 1, 2025, with a potential subsequent adjustment to 6%. The administration may allow proactive application of the 6% rate if conditions of the program law are met, and detailed guidance will be published soon.
Source financien.belgium
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