The District Court of The Hague rules that the services for a share transfer qualify as securities brokerage, so that the services are exempt from VAT. The degree of entitlement to deduction of VAT on costs incurred for the share transfer has been set by the court at 50%, because both X bv and the former shareholders have an interest in the share transfer.
Source Taxlive
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
