The Belgian government has decided to introduce the option to subject immovable rent to VAT (Optionele btw-heffing op onroerende verhuur | Taxation de la location immobilière à la TVA) for projects as of 1 October 2018, adding a valuable alternative to exploit real estate in Belgium. The objective of the new regime is to provide companies flexibility in how they exploit their real estate, allowing landlords to deduct VAT on their investments.
Source Deloitte
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