- A VAT entrepreneur owns a building and splits it into seven apartments and a shop in 2021.
- From the third quarter of 2022, the apartments are fully furnished and rented for a maximum of six months.
- The municipality has assigned a residential function to the apartments.
- The inspector states that the rental is VAT exempt.
- The VAT entrepreneur believes that the short stay exception applies, making the rental subject to VAT and entitling him to input tax deduction.
- Zeeland-West-Brabant Court agrees with the entrepreneur.
- The rental is comparable to rental by hotel and holiday accommodation businesses.
Source: fiscount.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.
