The management of collective assets is exempt from VAT, while the management of individual assets is taxed. The Supreme Court recently ruled on the management of so-called investment giro accounts that this also falls within the exemption for collective asset management. This provides a broader interpretation of this exemption.
Source: BDO NL
Latest Posts in "Netherlands"
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
- Court Ruling on Zero Rate Conditions for Second-Hand Car Sales and Fraud Penalties
- Dutch Government Proposes VAT Obligation for Digital Platforms Starting July 2028
- Dutch Supreme Court Rules GP Services to Partnership Not Exempt from VAT
