- New Decree on Mediation: The Decree on Mediation in Securities Transactions, effective October 16, 2025, provides guidance on the definition and scope of intermediation in share transactions.
- VAT Exemption for Securities Transactions: Transactions involving securities, including negotiation, are exempt from VAT, except for documents representing goods, with the focus on the objective nature of the activities to determine if they qualify as intermediation.
- Role of the Mediator: A mediator, who acts on behalf of either the buying or selling party without being a party to the agreement, is defined by their role in seeking a contracting party for remuneration, distinguishing their activities from purely material or technical services that do not involve the sale or purchase of shares.
Source Taxlive
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