- Amendment of Transfer Tax Decree: The State Secretary for Finance has revised the Decree concerning the concurrency of transfer tax with turnover tax, effective January 1, 2025.
- New Provisions for Share Acquisitions: The amendments clarify the application of the concurrency exemption for acquiring shares in real estate legal entities, introducing limitations as per the 2024 Tax Plan, and updating sections related to partnerships and immovable property.
- Extension of Transfer Tax Omission Cases: The decree also expands the scenarios in which transfer tax can be omitted under Article 15(4) of the BRV Act 1970, while updating references to relevant articles in the 1968 VAT Act and previous policy decisions.
Source
Latest Posts in "Netherlands"
- Balcony Glazing Installation Not Considered Energy-Saving Insulation Under Dutch VAT Law
- Five VAT Knowledge Group Positions Withdrawn Due to New Reduced VAT Rate Decision
- Two VAT Zero-Rate Positions Withdrawn Following New Decision Effective February 2026
- General Supervision Trumps Outsourcing: BV Qualifies as Own Constructor for VAT Reverse Charge Scheme
- VAT reverse charge mechanism and owner-buildership: overall management prevails over full outsourcing
