Further to the recent legislative amendment, as of 1 January 2019, under certain conditions there is an option to apply VAT to lease agreements relating to (new) buildings. Not only does this optional levy open up the right to deduct the VAT incurred after 1 January 2019, but also the historic VAT. On 10 January 2019, on its website the Tax Authorities published a guideline concerning the refund of this historic VAT.