Vastgoed overdragen in vennootschapsvorm: wat zijn de fiscale gevolgen?

At the end of 2023, the federal government reached an agreement on the reform of the investment deduction. The law replaces the current maze of measures with a system based on three "tracks" with fixed percentages.

With the gradual introduction of energy and sustainability obligations, more and more Flemish people are confronted with the relevant regulations. We give you an overview of the measures for both residential and non-residential buildings.

VAT deduction can occur based on the general pro rata figure or through the application of actual use. Recently, mixed taxpayers have been required to report the use of these methods through a notification.