- The Netherlands issued a new Decree on 15 October 2025 clarifying VAT exemption rules for share transaction services.
- The Decree broadly defines “intermediary services” in securities transactions, covering all stages from orientation to contract conclusion.
- Intermediation includes informing parties, making contacts, and negotiating agreements on behalf of clients.
- The VAT exemption applies to services facilitating securities transactions, not limited to negotiation.
- The Decree took effect on 16 October 2025.
Source: regfollower.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.
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