Tax Plan 2025 proposes a deduction revision on certain real estate investment services, particularly targeting short-stay structures. The VAT deduction previously applied will be compared annually, each time for 1/5 part, with the use of the service in that year. The reduced VAT rate for accommodation and certain cultural goods and services will be abolished, with exceptions for campsites, amusement parks, and other entertainment facilities. Transitional rules have been included.
Source Taxlive
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
