- Documents were provided in response to a request about the consequences of sales tax for short-stay rentals and the purpose of use according to the Basic Registration of Addresses and Buildings (BAG) in the Netherlands.
- The BAG contains information on all addresses and buildings, including year of construction, surface area, purpose of use, and location.
- A Fiscal Technology document notes that all facts and circumstances must be considered when assessing rental performance, including whether there is an accommodation function in the BAG.
- Other documents discuss rental of holiday homes for longer periods, rental to employment agencies, rental in the context of hotel business/short-stay rental, social life centers, and the transformation from offices to homes.
- Consequences for VAT, transfer tax, landlord levy, and rental allowance are also discussed.
Source Taxlive
