- The decision updates the VAT Real Estate Decree, reflecting recent EU and Dutch court rulings.
- Clarifications and changes are made regarding first use, construction, and classification of real estate transactions for VAT.
- Adjustments address the end of the reduced VAT rate for short-term accommodation rentals as of January 1, 2026, and clarify rules for renting spaces and the treatment of asylum seekers and refugees.
- Several sections are updated or clarified, including those on demolition, rental of conference and exhibition spaces, and the overlap between transfer tax and VAT.
- The changes take effect on December 18, 2025.
Source: taxence.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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