VAT reduction during house construction

Unless I do partial acceptances after the individual construction progress, right?

You can accept whatever you want, 5kg, 10kg... if the contractor doesn't cooperate, it’s pointless.

No, but seriously. Basically correct. However, the contractor must cooperate and it still needs to be clarified what exactly corresponds to a partial execution. I'm not an expert there, but basically I have understood it that it must also be contractually agreed upon. Whether you can change that later, I don't know, or if anyone checks that, no idea. Just be careful not to come across with half-knowledge and the contractor says, I don't feel like it.

all good,

after completing the foundation slab, we did the 1st partial acceptance, then the 2nd after completing the ground floor. This Friday the next one will follow after completing the upper floor.

My general contractor wants to discuss with his tax advisor on Monday how we can mutually secure ourselves to ensure it stays at 16%.

Quite a risk for a 2.6% (?) price saving. Good for the [GU]

Quite a risk for a 2.6% (?) price saving. Good for the GU

Correct. Personally, I would not do partial acceptance. They are more advantageous for the GU. And how much do you save by that? 3-4k€ and with the risk of having to pay many times that.

okay.

clarify this again with my construction company.

We decided against the partial acceptance. Even with a €10,000 saving, it was too risky for us. By the way, I consider it quite likely that the VAT will remain at 16% beyond 12/31. And then with the partial acceptances, you really get screwed.