The Tax Plan 2024 proposes to tighten the ovb/VAT concurrency exemption when purchasing new real estate through a share transaction in a real estate legal entity. As a result, no VAT and no OVB is due for new real estate that is used for 2% or more for taxed services for 90 years after the acquisition of the shares (think of hotels and supermarkets). The buyer of new real estate that is used for less than 90% for VAT-taxed supplies (exempt rental of homes or healthcare real estate) pays 4% OVB when acquiring the shares.
Source: www.fiscount.nl
Latest Posts in "Netherlands"
- Dutch Hotels Under Pressure After VAT Increase on Accommodation
- Appeal Admissible Despite Late Submitted Power of Attorney
- AG says informal disclosure of VAT payment difficulties does not prevent criminal liability
- 2026 OSS VAT Filing Guide for the Netherlands
- VAT Consequences of Free Real Estate Transfer to Own Company in Austria
