- A new Decree clarifying the VAT exemption for negotiation in share transactions was published on 15 October 2025 and took effect on 16 October 2025.
- The Decree aims to clarify when services related to share transactions, such as corporate finance services, qualify for VAT exemption.
- The VAT exemption applies to full support across all phases of a share transaction; parties involved in only some phases must assess their VAT treatment based on the Decree’s criteria.
- The classification of services affects both the VAT treatment and the right to deduct input VAT for service providers.
- Organizations involved in share transactions should review their VAT treatment in light of the new Decree and seek advice if needed.
Source: pwc.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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