The Belgian Ministry of Finance issued Circular 2022/C/45 on 2 May 2022, declaring the extension of the VAT rate reduction for the demolition and reconstruction of homes throughout the Belgian territory.
The Circular states that the extension was granted in consideration of the necessity for energy-efficiency upgrades in Belgium’s elderly dwelling stock in view of the country’s long-term requirement for energy supply independence. The circular covers:
It should be highlighted that the extension does not alter the original measure’s wording.
Source: eservices.minfin.fgov.be