- The Dutch government has proposed expanding the VAT revision rules to include certain investment services related to real estate, such as renovations, starting in 2026. This aims to prevent tax-saving strategies where VAT on renovation costs is fully reclaimed, even when the property is later rented VAT-exempt. The proposal affects organizations like healthcare, education, housing corporations, and cultural institutions. The revision will apply to services with multi-year use and a value above a threshold, tentatively set at €30,000, with a revision period of five years. The changes will require adjustments in VAT claims based on the actual use of the service.
Source: fiscaalvanmorgen.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.
Latest Posts in "Netherlands"
- Submitted audit files in the event of multiple tax fraud do not fall under informal privilege of advisers
- No VAT Deduction for Invoices After Third-Party Attachment in Transport BV Case
- Amsterdam Court: Compensable VAT May Be Included in Municipal Levy Cost Calculations
- No Right to VAT Deduction for Invoiced Services Without Proof of Supply
- Compensable VAT in Municipal Fees Does Not Breach Revenue Limit
