- Landlords must follow new guidelines for service charges and VAT starting January 1, 2025
- New VAT real estate decree from December 2023 affects existing practice in the Netherlands
- Service charges for VAT taxed leases of commercial real property are still subject to VAT
- For VAT exempt leases, service charges may not always be subject to VAT anymore
- Service charges for residential real property may now be subject to VAT in some cases
- Changes in administration, VAT returns, and communication with tenants may be necessary
- News release with Q&A on practical implications of the changes available via provided link
Source: loyensloeff.com
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.
Latest Posts in "Netherlands"
- VAT Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
