As an entrepreneur, you can reclaim the VAT you pay on investments if you have incurred these costs for turnover that is taxed with VAT. Sometimes you have to revise that deduction later: this means that you have to adjust the VAT deduction afterwards if the use of the investment changes. For example, from VAT-taxed to VAT-exempt use or vice versa. Investment goods are movable property that you depreciate for income or corporate tax, or can depreciate if such a tax would apply to you; for example machines, but also immovable property such as buildings. All of the following applies to these goods: in the case of movable property, the VAT deduction is followed for another 5 years: the year of use and the following 4 years. in the case of immovable property, this is 10 years: the year of occupancy and the following 9 years. This is now even different for investment services: the VAT deduction is currently fixed there immediately after the year of commissioning. What's changing? From 1 January 2026, there will be a 5-year review period for investment services. This means that the VAT deduction for investment services will be followed for another 4 years after the year of commissioning. During the review period, you will review each year whether the ratio between taxed and exempt use is still the same as in the year you used the investment service. Isn't that true? And is the difference greater than 10%? Then you must review part of the deducted VAT. Investment services Investment services are major works on immovable property, valued at €30,000 excluding VAT, that provide a multi-year benefit. It's about: services that renew, enlarge, repair, replace or maintain a building or site demolition activities associated with a renovation materials and installations that become part of the service and are therefore no longer an independent object (such as pipes, heating systems or machines that are permanently installed in the building) Examples of investment services include: painting windows and doors asbestos or soil remediation installing kitchens or bathrooms (including finishes such as sealants) insulation of a building facade or roof renovation Note: The new regulation mainly affects entrepreneurs who provide both taxed and exempt services.