When Does 5% VAT Apply to Storage Units and Parking Spaces Sold with Apartments?

The 5% VAT rate can apply to storage units sold together with a residential property if they are connected and serve its residential use, based on economic unity, not just contract terms.
Storage units may be included in the usable floor area of the apartment if they meet certain conditions, affecting VAT eligibility.
Garages and parking spaces constructed as premises are generally subject to 27% VAT, even if sold with the apartment; the price must be split for VAT purposes.
Some parking spaces not constructed as premises may qualify for the 5% VAT rate if sold with the apartment.
The inclusion of storage units or parking spaces in the floor area threshold for VAT purposes depends on their construction and use.

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.