The new ROZ model agreement 2025 for office space (Article 7:230a Dutch Civil Code)

The Council for Real Estate (ROZ) published updated model agreements for residential, retail, and office space in April 2025. In this blog, we focus specifically on the changes relevant to office space (Article 7:230a Dutch Civil Code). For landlords of office space, it mainly comes down to one thing: the changed VAT treatment of utilities and service costs.

Until 2024, all deliveries of “goods and services” were automatically subject to VAT. Since 1 January 2025, that is no longer self-evident. Therefore, the ROZ makes a clear distinction in the new model between:

• Utilities (gas, water, electricity); and
• Service costs (such as cleaning, caretaker, or security). 
  In practice, this means that landlords must assess on a case-by-case basis whether these costs constitute a separate supply (with VAT) or an ancillary supply that follows the VAT regime of the rent.

Tenants in principle conclude their own contracts for utilities and service costs, unless this is technically impossible or otherwise agreed (Articles 18.1 and 19.1 general provisions office space 2025). If the landlord provides these services as part of the lease agreement, they are considered ancillary supplies that in principle follow the VAT regime of the rent.

The general provisions of the ROZ lease agreement for office space (Article 7:230a Dutch Civil Code) have been significantly tightened on this point:

• If VAT may no longer be passed on, the landlord may charge the price including VAT to the tenant (Article 21.9 general provisions office space 2025).
• If VAT may indeed be passed on, the landlord may still charge the VAT to the tenant (Article 21.10 general provisions office space 2025). 

The new rules make VAT treatment less straightforward. An incorrect qualification can lead to VAT losses or additional assessments. The ROZ model 2025 provides landlords with practical tools, including a flowchart (VAT course) in the manual to determine when VAT must be applied.

Make sure you know whether you supply, pass on, or exempt and record this clearly in the lease agreement. Anyone renting out office space would do well to use the new model (model lease agreement office space 2025), consult the manual (manual lease agreement office space 2025), and seek advice where necessary.

For questions or advice on applying the ROZ model 2025, you can contact our Real Estate team.

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