The Belgian Ministry of Finance has published Circular 2022/C/45 of 2 May 2022 on the extension of the reduced VAT rate for the demolition and reconstruction of housing throughout the Belgian territory. The Circular concerns the 6% VAT rate for demolition and reconstruction of residential buildings that was originally provided from 1 January 2021 to 31 December 2022 and has been extended to 31 December 2023. The Circular notes that the extension was provided considering, in particular, the n…