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Belgium - Option to Subject the Letting of Immovable Property to VAT

Country:
Belgium
Author:
M. Possoz; S. Vandeweyer
Issue:
International VAT Monitor, 2019 (Volume 30), No 3
Published:
23 April 2019
On 25 October 2018, Belgium (finally) introduced the highly anticipated optional regime to subject the letting of immovable property to VAT as of 1 January 2019. Until recently, Belgium was the only EU Member State that had not yet introduced such an optional VAT regime. In this article, the authors describe the specific exclusion categories and structures that have been used in the past to avoid the VAT exemption under the former regime and examine the new regime and how these structures can still be used today.
 
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