Custom 3D-Printed Pregnant Belly Sculptures: Art or Commercial Product?

• X creates figurines of pregnant women’s bellies using a 3D printer
• X edits the scan results digitally according to customer preferences
• The figurines are numbered, stamped, and priced between €139 and €650
• The issue is whether the figurines qualify as art objects for VAT purposes
• The court ruled that the figurines meet the criteria for the reduced VAT rate
• The figurines are considered unique creations by X without a commercial purpose

Source: nlfiscaal.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.

---

---