A decree precludes the recovery of value added tax (VAT) on certain promotional gifts and staff benefits. The rules treat these gifts or benefits as if they were provided free or below cost by the business.
Source: KPMG
Latest Posts in "Netherlands"
- Dutch Parliament Approves Bill to Maintain Reduced VAT Rate on Culture, Media, and Sports
- 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