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Belgium was still lagged behind other Member States while not allowing taxpayers to opt for the application of the VAT to immovable leases granted to tenants able to recover it. This should become a thing of the past as from 1st January 2018. On top of the Belgian corporate tax reform, the latest budgetary agreement of 26th July 2017 foresees to introduce such an optional scheme. How to prepare for it, what conditions and restrictions to expect, and what opportunities to take?