This decision clarifies what is meant by a contract for services. The conditions of approvals have also been clarified, including the condition that a reasonable expense allowance for the outsourcing of personnel can amount to 5% of the gross salary costs of such personnel. An appendix with questions and answers about the application of the Decree has also been added. Part 3.3 incorporates the fact that, since 1 January 2021, an exemption for the provision of personnel in the context of the Social Support Act and Youth Care has been included in the Turnover Tax Implementation Decree 1968. The Decree will enter into force on 16 July 2022.
Source Taxence
Latest Posts in "Netherlands"
- Internet consultation on new VAT rules for platform economy starting July 2028
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025