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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.

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



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