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VAT Increase on Group Accommodation Deposits in 2026: Implications and Challenges

  • Deposits for rental group accommodations in 2026 also subject to high VAT rate
  • VAT rate on accommodations to increase from 9% to 21% on January 1, 2026
  • Existing contracts for group accommodations affected by VAT rate increase
  • Transition rule applies high VAT rate to payments made in 2025 for services in 2026
  • Legal obstacle to exempting group accommodations from VAT increase
  • Separating group accommodations from other forms of accommodations would require new fiscal definition
  • High administrative burden and revenue loss from separating group accommodations from other accommodations

Source: taxlive.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.

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