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"
- Netherlands: Supreme Court rules on VAT-taxable rental of home office room
- Netherlands Adopts ViDA VAT Registration Rules
- Netherlands: Residential Use Blocks VAT-Taxed Rental of Home Office
- Residential use prevents VAT-taxed rental of office
- Netherlands: Privacy Justifies Secrecy of Third-Party Data in VAT Refund Case
