- Article 37d of the Dutch VAT Act 1968 applies to the sale of an apartment with inventory if the buyer is required to rent it out under the same rental mediation agreement as the seller.
- The obligation to offer the apartment for rent for at least 11 months per year is key.
- The transfer is considered not to be a supply or service for VAT purposes; the buyer steps into the seller’s position.
- The fact that the buyer must sign a new rental mediation agreement does not prevent the application of Article 37d.
Source: taxlive.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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