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New VAT adjustment rules for investment services from 2026

Long-term services connected to real estate can affect input VAT recovery for several years.

Installation work and a floor plan check during the renovation of a commercial building.
AI-generated illustrative photograph.

Long-term services connected to real estate can affect input VAT recovery for several years.

What New VAT adjustment rules for investment services from 2026 changes

Long-term services connected to real estate can affect input VAT recovery for several years. The rule is the starting point. The advisory question is how it changes cash flow, structure and the commercial decision that is still open. For New VAT adjustment rules for investment services from 2026, the scope starts with the transactions and periods described in this article.

Who is actually affected?

We help you define the relevant entities, countries, contracts, assets or employees before making a broad system change. Existing treatment may remain correct for part of the population and require a targeted adjustment elsewhere. The review of New VAT adjustment rules for investment services from 2026 should connect specifically to calculations, agreements, resolutions, provisional assessments, returns and year-end reporting positions.

A proportionate file

We help you keep the relevant calculations, agreements, resolutions, provisional assessments, returns and year-end reporting positions together with the decision and the assumptions used. The purpose is not more paperwork, but a reviewable link between the business fact and the reported outcome. Before making an investment, distribution or structural change, management can still compare a targeted alternative for New VAT adjustment rules for investment services from 2026.

A conclusion people can actually implement

Together, we establish the relevant facts before you change a contract, system code or return. We help you record the effective date, owner and expected result so finance, operations and management work from the same position. The first control for New VAT adjustment rules for investment services from 2026 needs a named owner and recorded conclusion.

Source and background: Belastingdienst – BTW-aftrek investeringsdiensten.

This article is general in nature and does not replace advice tailored to your specific circumstances.
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