April 4, 2018

Imposition of Reduced VAT Rate of 5% for the Acquisition and/or Construction of a House for Use as Main and Permanent Residence

The reduced VAT rate of 5% applies to contracts concluded after 1 October 2011 provided they relate to the acquisition and/ or construction of residences to be used as the primary and permanent place of residence for the next 10 years. Certain conditions must be met in order to qualify for the submission of the relevant application to the tax commissioner.

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