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Optional VAT on immovable rent

Tax Reforms Hub Belgium

The Belgian government has decided to introduce the option to subject immovable rent to VAT for projects as of 1 October 2018, adding a valuable alternative to exploit real estate in Belgium. The objective of the new regime is to provide companies flexibility in how they exploit their real estate, allowing landlords to deduct VAT on their investments.

  • How will the option to subject immovable rent to VAT impact businesses? Which is the best approach to a company's needs?
  • VAT on immovable rent: draft bill passed in Chamber of Representatives Commission on Finance (1 October 2018)
  • Optional VAT on immovable letting: draft bill to be submitted to Parliament (1 August 2018)

Belgian State Gazette Dutch | French // Parliamentary Documents Dutch | French