Possible 10% VAT rate for first home even for usufructuary: implications for dual buyers

• A construction company may face the request of two buyers who want to acquire usufruct and bare ownership of a property
• The correct VAT rate applicable in this case is a topic of discussion
• The usufructuary may be eligible for the first home tax benefits, while the bare owner may not
• The VAT rate for the acquisition of usufruct is 4%, while for bare ownership it is 10%

Source: eutekne.info

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.