On December 4, 2020, the Supreme Court1 ruled that the assets accumulated on a central account of Individual investors may qualify as a collective fund, whose management is subject to the VAT exemption for collective asset management falls. This does not detract from the fact that management under a license for individual asset management took place and the services were offered to clients as individual asset management. The The Supreme Court ruled that because of the merger of the investments in the various profiles, there may be a case of capital raised for collective investment within the meaning of the VAT exemption.
Source EY (in Dutch)
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