- A new VAT deduction revision scheme for investment services will be introduced on January 1, 2026.
- The scheme applies to renovation and maintenance services (e.g., painting, insulation, roof renovation) on real estate from €30,000.
- VAT deduction is not immediately final but is reviewed annually for four years after the service is put into use.
- Each year, the ratio of taxable to exempt use must be checked; if it changes by more than 10%, the deducted VAT must be adjusted.
- The new rules apply to all services first used from January 1, 2026.
Source: fiscaalvanmorgen.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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