- Reintroduction of 6% VAT Rate: Beginning July 1, 2025, the 6% VAT rate will again apply to sales related to demolition and reconstruction projects in specific situations, including homes designated as the buyer’s primary residence, homes intended for long-term rental, or for social housing purposes, with strict conditions on the maximum habitable surface area.
- Exclusions and Conditions: The 6% VAT rate will not apply to the supply and installation of fossil fuel boilers and related components, but will remain applicable to other heating system parts that do not rely on fossil fuels. Additionally, the VAT rate will only be available to projects that comply with prior declaration requirements.
- New Regulations for Joint Buyers: A change in the regulations now requires that the eligibility for the 6% VAT rate be assessed individually for each buyer in cases where multiple people are involved, contrasting with previous rules that differentiated based on marital status, thereby aiming for more equitable treatment among buyers.
Source Tiberghien
