The cost of the construction is the price of the finished building (turn key) adding the VAT rate of 15% without considering that the works supervisors can be refunded of the VAT amount. The charges of the architecte and the engineer as well as various linking tax are included. If necessary, the cost includes the estimated value of the unpaid manpower provided by the owner. However , the price of the built-up ground, possible act charges and the profit margin of the promotors and real estate agents are excluded.