{"id":1112,"date":"2018-12-20T09:50:03","date_gmt":"2018-12-20T08:50:03","guid":{"rendered":"http:\/\/langlegal.be\/?p=1112"},"modified":"2018-12-20T09:50:03","modified_gmt":"2018-12-20T08:50:03","slug":"real-estate-development-based-on-a-long-leasehold-and-marketing-costs-what-about-the-vat","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/en\/2018\/12\/20\/real-estate-development-based-on-a-long-leasehold-and-marketing-costs-what-about-the-vat\/","title":{"rendered":"Real estate development based on a long leasehold and marketing costs: what about the VAT?"},"content":{"rendered":"

\"\"<\/a><\/p>\r\nWhen it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either sold on plan, casco or after completion of the project) and the freehold \/ land owner with respect to the land part. The buyer is then paying VAT on the construction parts only (e.g. 21%) whilst the land parts are sold with application of the transfer tax (e.g. 12,5 %, with possible local tax reliefs… (topic in french<\/a>)<\/strong>","protected":false},"excerpt":{"rendered":"

When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either sold on plan, casco or […]<\/p>\n","protected":false},"author":1,"featured_media":1105,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[32],"tags":[],"class_list":["post-1112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":32,"name":"VAT","slug":"vat","term_group":0,"term_taxonomy_id":32,"taxonomy":"category","description":"","parent":0,"count":5,"filter":"raw","cat_ID":32,"category_count":5,"category_description":"","cat_name":"VAT","category_nicename":"vat","category_parent":0}],"rise-blocks_excerpt":"When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either sold on plan, casco or after completion of the project)..","yoast_head":"\nReal estate development based on a long leasehold and marketing costs: what about the VAT? | LANG LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/langlegal.be\/index.php\/en\/2018\/12\/20\/real-estate-development-based-on-a-long-leasehold-and-marketing-costs-what-about-the-vat\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Real estate development based on a long leasehold and marketing costs: what about the VAT? | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. 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same of 13 April 1995) critically narrowed the opportunities to obtain a waiver of the real estate tax by way of extremelly restrictive and\u2026","rel":"","context":"Dans "Non class\u00e9"","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/en\/category\/non-classe-en\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=525%2C300 1.5x, 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it is certainly the mechanism denying the deduction of tax losses (and other similar deductions) in the event of a tax audit where a tax penalty of 10% or more is applied (see Article\u2026","rel":"","context":"Dans "Non class\u00e9"","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/en\/category\/non-classe-en\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":967,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/08\/01\/vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service\/","url_meta":{"origin":1112,"position":2},"title":"VAT: shall a lease agreement with call option be qualified as a supply of good or service?","author":"Lang Legal","date":"1 ao\u00fbt 2018","format":false,"excerpt":"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \"supply of service\" or \"supply of good\" under the VAT legislation of a lease contract with a call option*. Relevant issue, if any, as the lease is subject to tax, in\u2026","rel":"","context":"Dans "VAT"","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":421,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","url_meta":{"origin":1112,"position":3},"title":"Spit sale of the building and the land for VAT","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016","rel":"","context":"Dans "VAT"","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":1126,"url":"https:\/\/langlegal.be\/index.php\/en\/2019\/04\/02\/deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile-2\/","url_meta":{"origin":1112,"position":4},"title":"VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *","author":"Lang Legal","date":"2 avril 2019","format":false,"excerpt":"\u00a0 After having recently ruled over the qualification of leasing agreements with call option as a supply of goods or services [1], the ECJ has now investigated the VAT treatment of hire purchase transactions and, more precisely, the right to deduct the input VAT on costs incurred by the lessor.\u2026","rel":"","context":"Dans "VAT"","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":700,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/10\/02\/florilege-de-questions-autour-de-loption-lapplication-de-tva-locations-immobilieres-professionnelles-2\/","url_meta":{"origin":1112,"position":5},"title":"Array of discussions regarding the new option for the application of the VAT to immovable leases for businesses","author":"Lang Legal","date":"2 octobre 2017","format":false,"excerpt":"For the full version, click\u00a0here\u00a0\/ 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\u2026","rel":"","context":"Dans "VAT"","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=1112"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1112\/revisions"}],"predecessor-version":[{"id":1113,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1112\/revisions\/1113"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/1105"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=1112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=1112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=1112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}