{"id":7986,"date":"2022-10-22T23:24:48","date_gmt":"2022-10-22T23:24:48","guid":{"rendered":"https:\/\/rivesardentes.be\/tmp-nl-5833\/"},"modified":"2026-10-01T15:29:35","modified_gmt":"2026-10-01T15:29:35","slug":"btw-aan-6","status":"publish","type":"page","link":"https:\/\/rivesardentes.be\/nl\/btw-aan-6\/","title":{"rendered":"Btw aan 6%"},"content":{"rendered":"\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\"><style>.gspb_container-id-gsbp-80c96a2{flex-direction:column;box-sizing:border-box;}#gspb_container-id-gsbp-80c96a2.gspb_container > p:last-of-type{margin-bottom:0}#gspb_container-id-gsbp-80c96a2.gspb_container{position:relative;}#gspb_container-id-gsbp-80c96a2.gspb_container{padding-right:40px;padding-left:40px;}@media 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a{text-decoration:none;}#gspb_heading-id-gsbp-3fb9ebf{color:var(--wp--preset--color--custom-white,#ffffff);}#gspb_heading-id-gsbp-3fb9ebf:hover{color:var(--wp--preset--color--custom-white,#ffffff);}#gspb_heading-id-gsbp-3fb9ebf a,#gspb_heading-id-gsbp-3fb9ebf .wp-block a{color:var(--wp--preset--color--custom-emerald-green-00-c-08-b,#00c08b);}#gspb_heading-id-gsbp-3fb9ebf{margin-bottom:20px;}<\/style>\n<h2 id=\"gspb_heading-id-gsbp-3fb9ebf\" class=\"gspb_heading gspb_heading-id-gsbp-3fb9ebf \">Btw aan 6% in <a href=\"#\">Rives Ardentes <\/a><\/h2>\n\n\n<style>.gsbp-4ee65dc{list-style:none;}.gs_icon_list_399{margin-top:0px;margin-bottom:0px;margin-left:0px;margin-right:0px;padding-top:0px;padding-bottom:0px;padding-left:0px;padding-right:0px;display:flex;flex-direction:column;row-gap:15px;}.gs_icon_list_399 .icon-list-item{display:flex;flex-direction:row;align-items:center;column-gap:15px;}.gs_icon_list_399 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(max-width:575.98px){#gspb_col-id-gsbp-175d005.gspb_row__col--2{width:100%;}}.gspb_row #gspb_col-id-gsbp-175d005.gspb_row__col--2{padding-right:0px;padding-left:0px;}@media (max-width:767.98px){.gspb_row #gspb_col-id-gsbp-175d005.gspb_row__col--2{padding-right:0px;padding-left:0px;}}body #gspb_col-id-gsbp-175d005.gspb_row__col--2{display:flex;justify-content:flex-end;align-items:center;}@media (max-width:767.98px){body #gspb_col-id-gsbp-175d005.gspb_row__col--2{justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-greenshift-blocks-row-column gspb_row__col--2 gspb_row__col--sm-12 gspb_col-id-gsbp-175d005\" id=\"gspb_col-id-gsbp-175d005\"><style><\/style><style><\/style><style>#gspb_button-id-gsbp-bea397c{display:flex;justify-content:flex-start;}#gspb_button-id-gsbp-bea397c .gspb-buttonbox-text{display:flex;flex-direction:column;}#gspb_button-id-gsbp-bea397c > .gspb-buttonbox{box-sizing:border-box}#gspb_button-id-gsbp-bea397c > 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.gspb-buttonbox > .gspb_backgroundOverlay{border-top-left-radius:100px;border-top-right-radius:100px;border-bottom-right-radius:100px;border-bottom-left-radius:100px;}@media (max-width:575.98px){body.gspb-bodyfront #gspb_button-id-gsbp-bea397c{display:none !important;}}@media (min-width:576px) and (max-width:767.98px){body.gspb-bodyfront #gspb_button-id-gsbp-bea397c{display:none !important;}}<\/style>\n<div class=\"gspb_button_wrapper gspb_button-id-gsbp-bea397c\" id=\"gspb_button-id-gsbp-bea397c\"><a class=\"wp-block-greenshift-blocks-buttonbox gspb-buttonbox wp-element-button\" href=\"https:\/\/blog.rivesardentes.be\/\" rel=\"noopener\"><span class=\"gspb-buttonbox-textwrap\"><span class=\"gspb-buttonbox-text\"><span class=\"gspb-buttonbox-title\">Nieuws &#038; info<\/span><\/span><\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<style>.gspb_container-id-gsbp-9e47901{flex-direction:column;box-sizing:border-box;}#gspb_container-id-gsbp-9e47901.gspb_container > p:last-of-type{margin-bottom:0}#gspb_container-id-gsbp-9e47901.gspb_container{position:relative;}#gspb_container-id-gsbp-9e47901.gspb_container{display:flex;justify-content:center;}#gspb_container-id-gsbp-9e47901.gspb_container{padding-right:40px;padding-left:40px;}@media (max-width:767.98px){#gspb_container-id-gsbp-9e47901.gspb_container{padding-right:20px;padding-left:20px;}}<\/style>\n<div class=\"wp-block-greenshift-blocks-container gspb_container gspb_container-gsbp-9e47901\" id=\"gspb_container-id-gsbp-9e47901\"><style>#gspb_image-id-gsbp-d00134a{text-align:center;}#gspb_image-id-gsbp-d00134a img{vertical-align:top;}#gspb_image-id-gsbp-d00134a img{display:inline-block;box-sizing:border-box;max-width:100%;height:auto;}#gspb_image-id-gsbp-d00134a{margin-top:-18em;}@media (max-width:991.98px){#gspb_image-id-gsbp-d00134a{margin-top:-10px;}}@media (max-width:767.98px){#gspb_image-id-gsbp-d00134a{margin-top:-10px;}}@media (max-width:575.98px){#gspb_image-id-gsbp-d00134a{margin-top:-5px;}}#gspb_image-id-gsbp-d00134a img{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}#gspb_image-id-gsbp-d00134a img{width:1194px;}#gspb_image-id-gsbp-d00134a,#gspb_image-id-gsbp-d00134a img{height:auto;}@media (max-width:991.98px){#gspb_image-id-gsbp-d00134a,#gspb_image-id-gsbp-d00134a img{height:auto;}}@media (max-width:767.98px){#gspb_image-id-gsbp-d00134a,#gspb_image-id-gsbp-d00134a img{height:auto;}}@media (max-width:575.98px){#gspb_image-id-gsbp-d00134a,#gspb_image-id-gsbp-d00134a img{height:auto;}}<\/style>\n<div class=\"wp-block-greenshift-blocks-image gspb_image gspb_image-id-gsbp-d00134a\" id=\"gspb_image-id-gsbp-d00134a\"><img decoding=\"async\" src=\"https:\/\/rivesardentes.be\/app\/uploads\/2025\/09\/home-top-image.jpg\" data-src=\"\" alt=\"\" loading=\"lazy\" width=\"1194\" height=\"580\"\/><\/div>\n<\/div>\n\n\n<style>.gspb_container-id-gsbp-e6882e4{flex-direction:column;box-sizing:border-box;}#gspb_container-id-gsbp-e6882e4.gspb_container > p:last-of-type{margin-bottom:0}#gspb_container-id-gsbp-e6882e4.gspb_container{position:relative;}#gspb_container-id-gsbp-e6882e4.gspb_container{display:flex;justify-content:center;}#gspb_container-id-gsbp-e6882e4.gspb_container{margin-top:50px;margin-bottom:50px;padding-right:40px;padding-left:40px;}@media (max-width:767.98px){#gspb_container-id-gsbp-e6882e4.gspb_container{padding-right:20px;padding-left:20px;}}<\/style>\n<div class=\"wp-block-greenshift-blocks-container gspb_container gspb_container-gsbp-e6882e4\" id=\"gspb_container-id-gsbp-e6882e4\"><style>.gsbp-205dc8a{font-size:15px;font-weight:300;line-height:23px;max-width:1194px;padding-left:20%;width:100%;font-family:Poppins;margin-top:50px;margin-bottom:50px;}@media (max-width:767.98px){.gsbp-205dc8a{padding-right:0px;padding-left:0%;padding-bottom:0px;margin-top:30px;margin-bottom:30px;}}<\/style>\n<div class=\"box-border gsbp-205dc8a\">Onder bepaalde voorwaarden hebben de kopers van de woningen recht op een verlaagd btw-tarief van 6% (in plaats van 21%) op de constructies.<br><br><br><br>Dit tarief geldt tijdelijk voor de levering van nieuwe woongebouwen in het kader van afbraak en heropbouw.<br><br><br><br>Momenteel komen Quai 1, Quai 3 en de woningen van Parc in aanmerking voor dit tarief van 6%. <br><br><br><br><h2>Toepassingsvoorwaarden:<\/h2><br><ul><br><li>Het verlaagde btw-tarief van 6% geldt voor vastgoedleveringen waarvoor de belasting opeisbaar wordt tussen 01\/01\/2021 en 31\/12\/2022.<\/li><br><li>Concreet zouden de bouwwerken van de gebouwen in oktober 2021 starten en in juni 2023 klaar zijn. Eind 2022 zou 70% van de bouwwerken uitgevoerd moeten zijn, zodat het verlaagde btw-tarief van toepassing is op 70% van de bouwwerken van de gebouwen. Op de totale verkoopprijs van een woning die onder deze maatregel valt, zijn de volgende belastingen van toepassing:<br><ul><br><li>Aandeel grond (25 \u20ac\/m\u00b2): onderworpen aan registratierechten van 12,5%<\/li><br><li>Kosten van de infrastructuur (17,5% van de totale kostprijs \u2013 aandeel grond): onderworpen aan 21% btw<\/li><br><li>Kosten van de constructies (82,5% van de totale kostprijs): gedeeltelijk onderworpen aan het verlaagde btw-tarief van 6% (70%) en aan 21% btw (30%).<\/li><br><\/ul><br><\/li><br><\/ul><br><br><br><br><ul><br><li>De koper moet een natuurlijke persoon zijn (aankopen door rechtspersonen \u2013 vennootschappen \u2013 zijn uitgesloten).<\/li><br><li>Het moet gaan om de \u201eeigen\u201d woning van de koper, d.w.z. de woning die de koper zelf bewoont. Bovendien moet het deel dat eventueel voor een economische activiteit wordt gebruikt kleiner zijn dan 50% van de totale oppervlakte.<\/li><br><li>Het moet gaan om de \u201eenige\u201d woning van de koper.<\/li><br><li>De koper moet de woning onmiddellijk betrekken, d.w.z. zodra het gebouwde goed gebruiksklaar is.<\/li><br><li>De oppervlakte van een woning mag niet groter zijn dan 200 m\u00b2. De oppervlakte wordt berekend tussen de binnenkant van de opgaande muren en betreft enkel de woonvertrekken (keukens, woonkamers, eetkamers, slaapkamers, bewoonbare zolders en kelders, bureaus en andere ruimten bestemd voor bewoning).<\/li><br><li>Parkeerplaatsen en kelders in de ondergrondse verdieping die samen met de woning worden gekocht, kunnen onder bepaalde voorwaarden ook in aanmerking komen voor het verlaagde btw-tarief van 6%.<\/li><br><li>De bovenvermelde voorwaarden moeten vervuld blijven tot 31 december van het 5<sup>de<\/sup> jaar dat volgt op het jaar waarin de 1<sup>ste<\/sup><\/li><br><li>Als niet langer aan de voorwaarden wordt voldaan, moet de koper dit aan de administratie melden en het btw-verschil terugbetalen voor het jaar waarin de wijziging plaatsvindt en voor de volgende jaren. Het fiscale voordeel hoeft niet te worden terugbetaald bij echtscheiding, be\u00ebindiging van de wettelijke samenwoning, ernstige medische redenen, definitieve verhuis om beroepsredenen of volledige vernieling van de woning.<\/li><br><\/ul><br><br><br><br><h2>Te vervullen formaliteiten:<\/h2><br><ul><br><li>De projectontwikkelaar moet een aangifte (formulier nr. 111-3) indienen bij de FOD Financi\u00ebn voordat de btw opeisbaar wordt.<\/li><br><\/ul><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group relative max-sm:bg-none! max-w-[1536px]! m-auto! has-global-padding is-layout-constrained wp-container-core-group-is-layout-d22ff40a wp-block-group-is-layout-constrained has-background\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;background-image:url(&apos;https:\/\/rivesardentes.be\/app\/uploads\/2025\/06\/home_section_1.svg&apos;);background-position:0% 48%;background-repeat:no-repeat;background-size:auto;background-attachment:scroll;\"><\/div>\n\n\n<style><\/style><style><\/style>\n\n<style><\/style><style><\/style><style>.gspb_container-id-gsbp-53a9e21{flex-direction:column;box-sizing:border-box;}#gspb_container-id-gsbp-53a9e21.gspb_container > p:last-of-type{margin-bottom:0}#gspb_container-id-gsbp-53a9e21.gspb_container{position:relative;}#gspb_container-id-gsbp-53a9e21.gspb_container{display:flex;flex-direction:column;justify-content:center;align-items:center;}#gspb_container-id-gsbp-53a9e21.gspb_container{padding-top:40px;padding-right:40px;padding-bottom:40px;padding-left:40px;}@media (max-width:767.98px){#gspb_container-id-gsbp-53a9e21.gspb_container{padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px;}}#gspb_container-id-gsbp-53a9e21.gspb_container{background-color:var(--wp--preset--color--custom-white,#ffffff);background-repeat:no-repeat;background-position:95% 46%;}#gspb_container-id-gsbp-53a9e21.gspb_container{background-image:url(https:\/\/rivesardentes.be\/app\/uploads\/2025\/06\/home_section_1.svg);}body.gspb-bodyfront #gspb_container-id-gsbp-53a9e21.gspb_container{max-width:var(--site-max-width);}body.gspb-bodyfront #gspb_container-id-gsbp-53a9e21.gspb_container{min-height:500px;}@media (max-width:767.98px){body.gspb-bodyfront #gspb_container-id-gsbp-53a9e21.gspb_container{min-height:200px;}}<\/style>\n<div class=\"wp-block-greenshift-blocks-container gspb_container gspb_container-gsbp-53a9e21 z-20! m-auto\" id=\"gspb_container-id-gsbp-53a9e21\"><style>#gspb_heading-id-gsbp-9af9f33{font-size:72px;line-height:80px;}@media (max-width:767.98px){#gspb_heading-id-gsbp-9af9f33{font-size:42px;line-height:40px;}}#gspb_heading-id-gsbp-9af9f33{letter-spacing:-4px;}@media (max-width:767.98px){#gspb_heading-id-gsbp-9af9f33{letter-spacing:-4px;}}#gspb_heading-id-gsbp-9af9f33{font-weight:200!important;}#gspb_heading-id-gsbp-9af9f33{max-width:900px;}<\/style>\n<h2 id=\"gspb_heading-id-gsbp-9af9f33\" class=\"gspb_heading gspb_heading-id-gsbp-9af9f33 \">Interesse in het leven in <span class=\"highlight disable-highlight-mobile\">Rives Ardentes<\/span>? 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