Expansion of VAT exemption for sports broader than expected, supporting sports clubs

• The transitional rule for the expansion of the tax exemption for sports in VAT is broader than expected
• The transitional rule applies to both sports facilities and other activities related to sports
• The use of the term ‘sports facility’ in the explanation is irrelevant
• The transitional rule applies to both immovable and movable property taken into use after December 31, 2018
• The municipality can rely on the transitional rule for the use of a new city office for activities related to sports since January 1, 2019

Source: taxence.nl

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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