- The Dutch state secretary updated the VAT deduction decree to reflect recent developments.
- The VAT revision scheme is extended to investment services from 1 January 2026, so VAT on those services will be tracked and adjusted over several years.
- The VAT deduction rule for members of homeowners’ associations (VvE’s) is changed: the key condition is now whether the VvE bought the goods or services as a VAT entrepreneur, not whether it is a VAT entrepreneur at all.
- This allows the anti-double-taxation approval to still apply even if the VvE is a VAT entrepreneur for other activities, such as charging stations or rental.
- References, footnotes, and the Vittamed case have also been added/updated.
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.
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