VAT Exemption Extended to Memorials for Terror Attack Victims and Related Works

• The law extends VAT exemption to works on memorials for victims of attacks.
• This applies to works from February 16, 2025.
• Clarifications are provided on the scope of this exemption for memorials and their annexes.
• The distinction between landscaping and gardening or minor maintenance is removed.
• A previous ministerial response is withdrawn.

Source: bofip.impots.gouv.fr

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.