The management of collectively raised assets is exempt from VAT. One of the conditions to qualify as a collective investment fund for the exemption is that the fund must be subject to special government supervision. The State Secretary has recently updated the policy on the interpretation of this requirement, in view of the broader explanation that the Supreme Court has previously given. Are you active in the asset management market or are you an investment fund? Then this updated policy may offer the possibility to apply the exemption for collective asset management in your situation.
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