- From 2026, renting out three or more short-term tourist apartments is presumed to be a business activity, making the individual liable for VAT obligations.
- The VAT treatment depends on whether the service is considered hotel accommodation (with added services like linen and cleaning) or simple apartment rental.
- Hotel-like services are subject to a 10% VAT rate, while simple rentals may have different tax implications.
- There is ongoing debate and proposals to standardize VAT treatment for all tourist rentals with minimum services, aligning with EU court rulings on VAT neutrality.
- Regional regulations and national agreements play a role in defining what qualifies as a hotel-like service for VAT purposes.
Source: eutekne.info
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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