We would like to discuss the fiscal consequences of buying a chalet. We would like to mention that the VAT and transfer tax may be different for chalets that are considered movable property compared to those that are considered immovable property. The chalet is considered movable property for the VAT if it can easily be dismantled or moved. We assume that the land is bought first and that the chalet is subsequently purchased separately and erected on the land. Transfer tax has to be paid on the purchase of the land. For the sales tax, the chalet is regarded as movable property. The purchase of the chalet is therefore taxed with 21% VAT.