- The decree clarifies when services related to securities transactions qualify for the VAT exemption for mediation.
- Mediation is defined as actively bringing two parties to a securities agreement without the mediator being a party or having an interest in the deal.
- Only services that actually facilitate the transaction are exempt; advisory, valuation, and contract review services remain subject to VAT.
- A phase model is introduced, and integrated assignments covering all phases aimed at closing a deal are generally exempt, while partial services are assessed individually.
- The decree provides clearer guidance for M&A advisors and intermediaries on VAT exemption, potentially prompting them to reconsider their VAT practices.
Source: londenholland.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.
Latest Posts in "Netherlands"
- Additional VAT Assessment for Private Use of Company Cars Upheld, but Penalty Reduced
- Office-to-Hotel Conversion Does Not Create a Newly Manufactured Building for VAT Purposes
- Margin Scheme Cannot Apply to Returned Goods Where Input VAT Was Deducted
- VAT Assessment for Private Use of Company Cars; Penalty Reduced from 80% to 25%
- Dutch VAT Reform Clarifies Reverse Charge Rules Under ViDA Directive
