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24 June 2021 / news

Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction

The tax authorities published a new FAQ with some clarifications regarding the temporary favourable VAT-regime for demolition and reconstruction. This FAQ complements a previously published circular letter on this subject (circular letter n° 2020/C/18) and includes the complementary FAQ involving specific cases with property developers.


Both documents reflect the tax authorities' current view on this temporary arrangement. The most important clarifications are briefly discussed below.

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