Since 2013, members of a Supervisory Board (supervisors) qualify as VAT entrepreneurs for their activities under normal circumstances and are, therefore, subject to VAT. In 2019, the EU Court of Justice ruled in the IO case that the supervisor in that particular case was not a VAT taxable person. Subsequently, the Dutch State Secretary announced that a ruling from the Dutch Supreme Court was expected and that supervisors had to contact their tax inspector for an assessment of their situation. As a result, recently there has been a great deal of uncertainty about the VAT position of supervisors.
Source: BDO
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