What doES CREATION AND REVOVATION OF A DWELLING MEAN?

The creation of dwelling encompasses:

the construction of a dwelling, including the construction of a garage or a site (provided it forms a single unit with the dwelling used as the main residence), pursuant to a contract of sale of buildings to be built and / or of a contract for the supply of services or facilities;
Construction works fully or partly carried out by the owner or with the assistance of various categories of tradesmen;
Conversion into a dwelling of a building or part of an existing building previously used for other purposes (e.g. Conversion into a dwelling of an office building or conversion of a barn into a dwelling);
The extension of an existing dwelling through the addition or enlargement of dwelling rooms.

Substantial improvement works carried out following the purchase of a dwelling. The said works must be completed within five years of this purchase. Purchase means an acquisition for consideration (e.g. Sale) and an acquisition free of charge, inter vivos or following death (e.g. Donations, inheritance);
Substantial improvement works on a dwelling constructed at least twenty years before the start of the said works. These works must be completed within two years as from their start. Renovation periods can occur in succession with or without a break.

furniture (including fitted kitchens) except for heating stoves;
Interior joinery other than staircases, ramps, doors and window sills;
Special technical equipment, such as installation of an alarm;
Development of the surroundings, except for the direct access road to the dwelling or garage;
Notary, architect and consulting engineer’s fees

Works	Creation of housing	Renovation following the acquisition	Housing renovation least 20 years old
Excavation works	Yes	Yes	No
Load-bearing units used for the stability and solidity of the building	Yes	Yes	Yes
Units used for purposes of enclosure, cover and water tightness, including screeds	Yes	Yes	Yes
Construction or demolition of interior walls separating	Yes	Yes	Yes
Breakthrough new doors or windows	Yes	Yes	Yes
Walling of existing doors or windows	Yes	Yes	Yes
Frontages	Yes	Yes	Yes
Building plastering	Yes	Yes	Yes
Staircases and ramps	Yes	Yes	Yes
Ceilings and fixed partition-walls	Yes	Yes	Yes
Parts of ducts, pipe-work, lines and shafts of all types inside walls, ceilings or floors, as well as those underground and used for connection to public infrastructures	Yes	Yes	Yes
Lifts and elevators in houses or apartments as well as fixed structures	Yes	Yes	No
Stiles and frames of interior doors	Yes	Yes	No
Interior doors	Yes	Yes	No
Sanitary equipment	Yes	Yes	1
Heating equipment	Yes	Yes	1
Building hardware	Yes	Yes	No
All types of covering for walls, floors and ceilings	Yes	2	No
Interior and exterior paint including painted paper	Yes	2	No