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Tuesday, 09 October 2018

The Belgian parliament has passed the VAT taxable rent law

The optional regime for a VAT taxable rent (for a detailed overview of this new regime, see link) has been approved by the Belgian Chamber of Representatives on 4 October 2018. As such, the ‘final frontier’ has been crossed. In other words, on 1 January 2019, the VAT revolution in the real estate sector becomes a reality.

No fundamental changes have been made to the rules of the optional regime as compared to the rules set out in our previous newsletters. However, the remaining doubt about the calculation method of the extended VAT revision period has been further clarified. Originally, the explanatory memorandum stated that, under the extended VAT revision period of 25 years, the revision should be calculated on a monthly basis deriving from the standard VAT revision rules. The Minister of Finance has now clarified that the standard calculation on an annual basis will also apply for revisions under the extended VAT revision period.

The option to submit immovable rental property to VAT is only open for buildings, or parts of buildings, for which the VAT on the construction works, which specifically contribute to the construction of the building, become chargeable for the first time from 1 October 2018. This cut-off date has been upheld despite an amendment proposal.

We now look forward to the publication of the Royal Decree in which the modalities of the extended VAT revision period will be further outlined as well as to the administrative guidance on these new rules.

We are pleased to invite you to one of our follow-up seminars dealing with the new rules. These seminars will take place on the following dates and in the following locations:

  • Monday 12 November 2018 at 18.00h in Antwerp (Office Tiberghien, Grote Steenweg 214, 2600 Antwerpen)
  • Wednesday 14 November 2018 at 18.00h in Ghent (WATT The Firms, Nieuwe Wandeling 62, 9000 Gent)
  • Tuesday 20 November 2018 at 12.00h in Brussels (Office Tiberghien, Tour & Taxis, Havenlaan 86C, 1000 Brussel)

Please do not hesitate to contact us if you have any questions about the new optional regime for VAT taxable rent.

Stein De Maeijer (
Stijn Vastmans (

Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels

T +32 2 773 40 00

F +32 2 773 40 55

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp

T +32 3 443 20 00

F +32 3 443 20 20

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent

T +32 9 216 18 00

Tiberghien Hasselt

Torenplein 7 B13.1
BE-3500 Hasselt

T +32 11 57 00 13

Tiberghien Luxembourg

23, Boulevard Joseph II
LU-1840 Luxembourg

T +352 27 47 51 11

F +352 28 66 96 58