Short-Stay Apartment Rentals: VAT-Taxable, Court Rules

• A VAT entrepreneur owns a building and splits it into seven apartments and a shop in 2021.
• From the third quarter of 2022, the apartments are fully furnished and rented for a maximum of six months.
• The municipality has assigned a residential function to the apartments.
• The inspector states that the rental is VAT exempt.
• The VAT entrepreneur believes that the short stay exception applies, making the rental subject to VAT and entitling him to input tax deduction.
• Zeeland-West-Brabant Court agrees with the entrepreneur.
• The rental is comparable to rental by hotel and holiday accommodation businesses.

Source: fiscount.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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