La TVA de 6% pour la démolition et la reconstruction est enfin approuvée : qu'est-ce que cela signifie pour vous ?

After years of temporary measures and uncertainty, it’s finally official: the federal government has permanently enshrined the reduced 6% VAT rate for demolition and reconstruction projects into law. Since 1 July 2025, this advantageous rate is no longer temporary, but a structural benefit for anyone planning to build or invest in new construction on the site of an old building. A clear win for buyers and investors alike.

What does the new 6% VAT rule entail?

Previously, the reduced VAT rate was mainly reserved for individuals building their own primary residence. Now, investors are also eligible. Anyone purchasing a property in a demolition and reconstruction project and renting it out for at least 15 years can benefit from the 6% VAT rate. This applies to both social and private rental markets. One condition is that the property cannot exceed 175 square meters of habitable space. For social rental projects, the limit is slightly higher, up to 200 square meters, although the final interpretation depends on the specific case.

Who qualifies for the 6% VAT?

The scheme only applies to projects where the VAT becomes chargeable from 1 July 2025. This means the invoice or payment date is decisive. For many developers and private builders, this is the perfect time to reassess project timelines. The government aims to make housing more affordable while encouraging the renewal of outdated housing stock with more sustainable alternatives.

Is this measure relevant for investors?

Absolutely. Investors who rent out the purchased property for at least 15 years can now enjoy the same fiscal advantages as private homebuilders. With a tight rental market, a stable long-term VAT rule, and the possibility of strong rental returns, demolition and reconstruction projects have become even more attractive from an investment perspective.

What about the size restrictions?

The 175 square meter limit applies to private rentals and projects via developers. In the case of social rental, the limit can go up to 200 square meters. The calculation is based on usable floor space. Since an incorrect estimate can lead to tax consequences, getting legal and technical advice is strongly recommended.

What does this mean for your project?

If you're considering a new-build project or real estate investment, this change opens up new possibilities. The uncertainty around temporary rules is gone, and that brings peace of mind. At the same time, the measure fits within a broader push for urban renewal: replacing outdated buildings with efficient, sustainable homes — at a much lower starting cost.

How can IFAC Service help?

At Ifac Service, we've already seen increased interest in these types of projects — not just from buyers, but also from investors looking for stable returns and peace of mind. Thanks to our in-depth knowledge of real estate law and market dynamics, we help our clients every step of the way, from feasibility analysis to project completion or resale. A tax benefit only matters if you can claim it properly.

Thinking about replacing an old property with a modern, energy-efficient home? Interested in buying into a project that may qualify for 6% VAT? Get in touch with us today. We’ll gladly review your plans and help you unlock every financial and legal opportunity.