- The decision updates the real estate VAT policy to reflect recent case law and the VAT rate change for accommodation services effective January 1, 2026.
- Definitions and approvals are clarified to better guide the qualification of real estate transactions, especially for developers and investors.
- The Lomoco judgment and other court rulings are incorporated, providing clearer distinctions between taxable supplies of building land/new buildings and exempt supplies of existing real estate.
- The decision clarifies that land with only foundations is considered building land, not a building, for VAT purposes.
- The abolition of the reduced VAT rate for accommodation is addressed, requiring operators to reassess pricing, contracts, and VAT administration.
Source: londenholland.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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