- From January 1, 2026, a new VAT deduction revision scheme applies to major renovation and maintenance services over €30,000 for real estate.
- VAT deduction for these investment services will be monitored for 4 years after the year of first use (the revision period).
- Each year during the revision period, you must check if the ratio of taxable to exempt use has changed compared to the first year of use.
- If the difference exceeds 10%, you must adjust the deducted VAT.
- The new rules apply to all services first put into use from January 1, 2026.
Source: belastingdienst.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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