Since November 4, 2022, the only criterion for determining whether a renovation qualifies as “essentially new construction” (in wezen nieuwbouw) for VAT purposes is whether there has been a change in the load-bearing structure of the property. If so, the delivery is subject to VAT and exempt from transfer tax; if not, the delivery is exempt from VAT and subject to transfer tax. Previous criteria like renovation costs, change of function, or appearance are no longer relevant. This criterion has been confirmed as compliant with EU directives by both the Dutch Supreme Court and the Court of Appeal.
Source: efkbelastingadviseurs.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.
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