- The Dutch Order of Tax Advisors has published a response to the internet consultation on ‘VAT revision services to immovable property’
- The proposed measure aims to create a level playing field for entrepreneurs renting out immovable property by preventing less VAT from being paid through a ‘short stay structure’
- The new rule requires entrepreneurs to repay VAT on services to immovable property if the building’s use changes from VAT-taxable to VAT-exempt
- The NOB appreciates some aspects of the proposal but raises concerns about its broad impact beyond just properties converted into homes
- The NOB questions whether the measure should apply to other types of entrepreneurs and properties, and suggests alternative approaches to limit unintended consequences.
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.
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