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Exempt rental and taxable “rental plus”: an important distinction

Recently, the Den Bosch Court of Appeal ruled in a case about the rental of a plot and a market stall on a flea market. The question was whether this rental is taxed or not. In other situations, too, the question is whether there is exempt rental or a taxed performance for more than basic rental. In this article we explain the difference between exempt rental and taxed rental plus. We also discuss this statement, among other things.

Source: BDO NL (Dutch)

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