Managers of holiday parks are not allowed to charge owners of a chalet the reduced VAT rate if they charge management fees, the Tax and Customs Administration has determined. The reduced rate does apply to tenants, because the management fee in those cases is linked to a main performance.
Source: accountancyvanmorgen.nl
Latest Posts in "Netherlands"
- GP’s Coordinating Services for Foundation Subject to VAT, Not Exempt as Medical Services
- No VAT-Taxed Rental Option for New Studio Home Without Sufficient Taxable Use Proven
- ECHR: VAT Assessments in Italmoda Case Are Not Criminal Penalties Under Article 7 ECHR
- Netherlands Keeps 9% VAT for Culture, Raises Accommodation VAT to 21% from 2026
- Internet consultation on new VAT rules for platform economy starting July 2028