The Tax Plan 2024 proposes to tighten the ovb/VAT concurrency exemption when purchasing new real estate through a share transaction in a real estate legal entity. As a result, no VAT and no OVB is due for new real estate that is used for 2% or more for taxed services for 90 years after the acquisition of the shares (think of hotels and supermarkets). The buyer of new real estate that is used for less than 90% for VAT-taxed supplies (exempt rental of homes or healthcare real estate) pays 4% OVB when acquiring the shares.
Source: www.fiscount.nl
