{"id":222,"date":"2015-08-07T10:15:42","date_gmt":"2015-08-07T08:15:42","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/verhuur-of-verhuurplus\/"},"modified":"2026-03-03T10:32:31","modified_gmt":"2026-03-03T09:32:31","slug":"rental-or-rental-plus","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/verhuur-of-verhuurplus\/","title":{"rendered":"Rental or rental-plus"},"content":{"rendered":"<p>The letting of property is exempt from VAT. The tenant and landlord may jointly opt for a letting subject to VAT (<em>option for rental subject to tax<\/em>), but in that case the tenant must use the leased property for 90% or more for transactions in respect of which there is a right to deduct VAT. For a number of sectors, 70% of use for transactions eligible for VAT deduction is already sufficient. The option for taxed letting must be correctly incorporated into the written tenancy agreement.<br \/>\nFor the letting of conference, meeting and\/or exhibition venues, subject to a number of conditions not set out here, it has been approved, by application of the hardship clause, that such venues may be let subject to VAT without an assessment being made as to the extent to which the tenants are entitled to deduct VAT.<\/p>\n<p>This approval, which is also known as <em>Notice 40<\/em>, a foundation that let premises to an (affiliated) church was unable to appeal. According to the Court of Appeal in \u2018s-Hertogenbosch, the case essentially concerned the passive provision of the premises, rather than the letting of conference, meeting and exhibition facilities.<\/p>\n<p>The foundation then argued that its services extended beyond the mere letting of the premises, meaning that the service in question was different from that to which the VAT exemption applies (<em>verhuurplus<\/em>). In 2014, the Supreme Court ruled that this could not be ruled out and referred the case to the Court of Appeal for Arnhem-Leeuwarden for a further examination of the facts. This Court has concluded that the foundation has failed to demonstrate to a sufficient degree that the agreed rent includes services which do not qualify as property-related activities. Services such as the maintenance of the let property, the maintenance and cleaning of the communal facilities, and the connection of electricity, water and gas are property-related and do not mean that the service encompasses more than letting. The inspector and the Court regard the other additional services cited by the foundation (the provision of a projector and a sound system, as well as the supply of coffee and tea) as optional services, the use of which is at the tenant\u2019s discretion. Nor do these services lead to the conclusion that the (main) service involves anything other than the VAT-exempt letting of immovable property (with additional services that are subject to VAT).<\/p>\n<p>Organisations and business owners who let out (parts of) immovable property often have an interest in claiming a deduction for the VAT they receive. This is the case when regular investments are made in the property to be let and\/or when the rental income is relatively low in comparison with the investments, as is the case, for example, in the sports and socio-cultural sectors. If the tenants are not entitled to deduct VAT, the argument that this does not constitute a standard letting but rather a \u2018letting plus\u2019 arrangement becomes appealing. The court rulings described above outline the framework within which this is possible.<\/p>","protected":false},"excerpt":{"rendered":"<p>De verhuur van onroerend goed is vrijgesteld van BTW. Huurder en verhuurder kunnen samen kiezen voor met BTW belaste verhuur (optie voor belaste verhuur), maar dan moet de huurder het gehuurde voor 90% of meer gebruiken voor prestaties waarvoor recht op aftrek van BTW bestaat. Voor een aantal branches is 70% gebruik voor aftrekgerechtigde prestaties [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-222","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=222"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/222\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}