Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

Netherlands: Consultation on updated draft bill VAT adjustment on services to immovable property

New rules proposed to be effective January 1, 2026

September 12, 2024

The Ministry of Finance on September 6, 2024, published an updated draft bill for consultation on the adjustment of value added tax (VAT) on services to immovable property such as buildings (e.g., renovations, repairs, and (major) maintenance) that exceed €30,000. The new rules are proposed to be effective January 1, 2026.

There are several changes compared to the previous consultation launched last spring and further clarification is expected to follow on Budget Day as part of the 2025 Tax Plan.

Read a September 2024 report prepared by the KPMG member firm in the Netherlands

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline