Wijzigingen vastgoedbesluit btw – wat zijn de gevolgen?

New VAT rules for real estate took effect December 18, 2025, directly impacting property sector entrepreneurs. Key changes focus on redefining "building" under VAT Directive and Dutch tax law. These modifications affect tax treatment and compliance obligations for real estate transactions. Businesses must reassess their VAT positions and adapt procedures accordingly to ensure regulatory compliance and avoid penalties.