On 20 February 2025, the Constitutional Court will deliver its judgment on the scope of the 6% VAT rate for the demolition and reconstruction of dwellings. In this webinar, we will discuss the impact of the judgment.
As a reminder, the former government decided to phase out the application of the reduced VAT on sales as of July 2025, combined with a transitory regime. On the contrary, the reduced VAT rate remains possible for immovable work (e.g., for long-term rent). The court has been asked to assess whether the difference in VAT rates between a sale and immovable work is discriminatory, for which it will render its judgment on 20 February 2025.
In addition, we will also discuss the potential impact that the case might have on the recent Federal Coalition Agreement as the newly installed government decided to reintroduce to a certain extent the 6% VAT rate for the sale of reconstructed dwellings in Belgium.
The webinar will be held in Dutch.
