Demolition and reconstruction premium
Some buildings are in such bad condition that demolition and reconstruction is a better option than renovation. Under certain conditions, you only have to pay 6% VAT for the demolition and reconstruction of a house (in Dutch). The conditions can be found on the webpage ‘btw-tarief van 6% bij renovatie en sloop- en heropbouw van woningen’ (6% VAT rate for the renovation or demolition and reconstruction of houses). This webpage is in Dutch. In all other cases, you pay 21% VAT. In such cases, private individuals in the Flemish Region can apply for a Flemish demolition and reconstruction premium from the Energy and Climate Agency of Flanders (VEKA). All conditions and the application procedure can be found on the Dutch-language webpage ‘sloop- en heropbouwpremie’ (demolition and reconstruction premium).