Proposition de loi visant à appliquer un taux de TVA réduit permanent à la démolition et à la reconstruction dans le cadre de l'acquisition de tout bâtiment utilisé comme habitation propre et unique.

This Belgian bill proposes a permanent reduced VAT rate for demolishing and rebuilding a building when it is bought to serve as the buyer's only home. The metadata indicates it is a private member's bill tabled in the Belgian Chamber of Representatives and tagged under VAT. Based on the title alone, the aim is to lower the tax cost of replacing an existing dwelling with a new one. The full text, final rate and conditions are not included in this summary. The measure would mainly affect individuals who buy an existing building they intend to live in as their sole and main residence and then demolish and rebuild it. Developers, builders and tax authorities would also be affected by any change to how VAT applies to these works. Whether it becomes law depends on the parliamentary process, which this summary does not cover.