{"id":963,"date":"2020-07-09T05:00:42","date_gmt":"2020-07-09T03:00:42","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/voorziening-groot-onderhoud-valt-in-een-keer-vrij\/"},"modified":"2026-03-03T10:33:50","modified_gmt":"2026-03-03T09:33:50","slug":"the-provision-for-major-maintenance-is-released-in-one-go","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/voorziening-groot-onderhoud-valt-in-een-keer-vrij\/","title":{"rendered":"The provision for major maintenance is released in a single instalment"},"content":{"rendered":"

\"\"<\/p>\n

Business owners who own property can usually set aside a provision for major maintenance against their profits. What happens to this provision when the property is sold?<\/p>\n

Freefall<\/h4>\n

The answer to this question is quite simple: the provision is released. Following the sale of the property, the conditions for establishing the provision are simply no longer met: after all, no major maintenance work on the property will be carried out at the seller\u2019s expense in future. The state of repair of the property has been factored into the purchase price.<\/p>\n

The Supreme Court recently confirmed in a ruling<\/a> that this release must be recognised as profit in a single instalment in the year in which the property is sold. The party concerned in this case recognised the provision as profit spread over five years.<\/p>\n

Complex<\/h4>\n

The Supreme Court considers that the maintenance provision was linked to major maintenance work on the sold property. It is not clear whether the Supreme Court thereby refers to a provision in the Decision on facilities<\/a> rejects the position taken by the Tax and Customs Administration. In this decision, the Tax and Customs Administration states that, where maintenance expenditure is spread across the entire (property) business, it is not possible to recognise a provision for (major) maintenance. The creation of such a provision could not, in that case, be considered on a property-by-property basis.<\/p>","protected":false},"excerpt":{"rendered":"

Ondernemers die eigenaar zijn van onroerend goed kunnen ten laste van hun winst meestal een voorziening vormen voor het groot onderhoud. Wat gebeurt er met deze voorziening wanneer het onroerend goed wordt verkocht? Vrijval Het antwoord op deze vraag is vrij eenvoudig: de voorziening valt vrij. Na de verkoop van het onroerend goed is simpelweg […]<\/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-963","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/963","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=963"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/963\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}