Circulair vastgoed: fiscale uitdagingen en kansen

Circular economy principles are reshaping real estate investment, raising important tax questions. Professor Tom Berkhout examines three key fiscal issues: determining economic lifespan and residual value of buildings and components, classifying ownership structures in circular business models, and valuing materials for reuse after dismantling. The core question is whether circularity represents a new tax challenge or if existing fiscal frameworks can adequately address these developments.