Belgium: Recent VAT developments in the real estate sector
01 July 2012
Given the complexity of the Belgian VAT regime on immovable property
and the magnitude of the VAT amounts at stake, VAT has always been an
important aspect in the Belgian real estate sector. The pace at which
these VAT rules evolve requires businesses to be watchful and to react
accordingly. Also in the first half of 2012 there have been some
interesting developments, notably in connection to the VAT revision
period as well as to the VAT exempt immovable rent.
As a general rule VAT taxpayers can immediately deduct input VAT they
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