Energy efficient BEN new house with garden and 3 bedrooms near the Leie in Kortrijk Discover this high-quality new building in an excellent location, within walking distance of the Leie and near the center of Kortrijk. Thanks to the energy-efficient techniques and thought-out layout, this is the ideal family home or an interesting investment. Moreover, the purchase of 6% VAT is possible, provided the applicable conditions are met. The house is currently in the rough construction phase, giving you the possibility to choose the finishing materials completely according to your own taste. Classification and advantages:
3 full bedrooms Spacious living space with plenty of light Pleasant private garden Underfloor heating in combination with a heat pump Solar panels Energy-efficient and forward-looking new construction * BEN house
Loft house 0004 (6% VAT scheme) * 435.000€ * 26.100€ VAT 6% * 461.100€ Total + 4,500€ ex. VAT costs + notary cost
Loft house 0004 (21% VAT scheme) * 435.000€ * 91,350€ VAT 21% * 526.350€ Total + 4,500€ ex. VAT costs + notary cost
If one of the couple's partners already owns a home, the VAT rate used to depend on the form of society, but since 1 July 2025 a uniform rule applies. ? The VAT rate of 6% for demolition and reconstruction is assessed individually per partner on the basis of the propertyShare in the new home. ? 1. The current scheme (proportional split up) ? If the partner without other real estate meets all the conditions for the "only and own house" (max. 200 m2 net habitable area for own construction, or max. 175 m2 when purchased via a promoter), then this partner is entitled to the rate of 6%. The partner who already owns a house does not meet the condition of the "only house" and is subject to the rate of 21%. ? In practice, the VAT invoice is split according to the ownership ratio: ?* Buy/Build in 50/50 property: Half of the invoice (or purchase) is invoiced at 6% VAT, and the other half at 21% VAT. This leads to an average VAT rate of 13.5% on the total project. ?* Buy/Build by name of 1 partner: If only the partner who does not own another property buys or builds the new rebuilt/refurbished property, the rate of 6% VAT applies to the full sum. ? 2. Has the "old" house been sold soon? (Exception) ? If the partner who already owns a property sells this property not later than 31 December of the year following the first entry into service of the new property (and uses the property until then as a main residence), it shall not be counted as an obstacle. In this case, both partners can benefit from the full 6% VAT.
Interested in this new building? Contact Dominique Baes today for more information or a visit on site. ?? 0498 12 82 20 or [email protected]