The delivery of an unbuilt site that qualifies as a building site is taxed with VAT and often exempt from transfer tax. The transfer of an undeveloped site which does not qualify as a building site, on the other hand, is exempt from VAT and is often taxed with transfer tax. But when do we speak of a building site? That is often subject to discussion, as was shown by a recent ruling by the Hague District Court.
Source: BDO NL
Latest Posts in "Netherlands"
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- No Reduced VAT Rate for Nightclub Entry Fees with DJ Performances, Court Rules
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
