Assignment of a developer agreement is a taxable service at 23% VAT – June 24, 2024.

Assignment of a developer agreement is a service subject to 23% VAT
On June 24, 2024, the NSA issued a ruling stating that the assignment of rights and obligations from a developer agreement is subject to the standard 23% VAT rate
The dispute arose from differing interpretations regarding the assignment of rights and obligations from developer agreements
The NSA ruled in favor of tax authorities, stating that the assignment should be taxed at the standard 23% VAT rate
The ruling also addressed the basis of taxation for assignments, stating that only the consideration received by the assignor should be included in the taxable amount
The ruling is expected to have a significant impact on similar cases and may lead to corrections in past tax filings
Taxpayers who have conducted transactions involving assignments of property agreements should review their transactions in light of the ruling
There is now a higher risk of tax authorities scrutinizing transactions involving assignments, with serious consequences for changing tax rates.

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.