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Ruling: Exemption from VAT for planned sale of shares in the company

  • The text is a letter from the Director of the National Tax Information to the recipient.
  • The letter confirms that the recipient’s position regarding the non-taxation of the planned sale of shares in a company is correct.
  • The letter refers to a request for an individual interpretation of the tax consequences of the future event.
  • The request includes questions about the non-taxation of the sale of shares and the possibility of applying a VAT exemption.
  • The letter provides a description of the future event, which involves the municipality selling its shares in a company.
  • The municipality is the sole shareholder of the company and plans to sell approximately 30% of its shares.
  • The municipality states that the sale of shares is an incidental event and it does not engage in brokerage activities.
  • The municipality does not provide any services to the company and does not have control over its operations.
  • The purpose of the sale is to attract an external strategic investor.
  • The municipality does not perform any services related to rights and shares of the company.
  • The municipality confirms that it does not engage in activities related to the titles mentioned in the question.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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