ARTICLE · 21 DECEMBER 2023

Update Of The Dutch VAT Decree For Immovable Property

Alvarez & Marsal

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On 14 December 2023, the Dutch Ministry of Finance published an updated version of the Dutch VAT decree for immovable property.

NetherlandsTax

On 14 December 2023, the Dutch Ministry of Finance published an updated version of the Dutch VAT decree for immovable property. This decree sets out the policy of the Ministry of Finance for VAT aspects related to immovable property. The decree has been updated to account for changes in case law, legislation and government policy. This publication highlights several key amendments:

Option for VAT taxable lease

The lease of real estate is by default VAT exempt, unless parties opt for a VAT taxable lease. In practice the option is usually included in the lease agreement and parties should fulfill certain formal and material requirements to successfully opt for a VAT taxable lease. The material condition is that the tenant is entitled to at least 90% VAT recovery.

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