An evaluation of VAT exemptions in the Netherlands has concluded, revealing that exemptions for services provided by composers, cartoonists, and speakers are largely ineffective and inefficient. Consequently, the State Secretary Van Oostenbruggen has advised the House of Representatives to abolish these specific exemptions. In contrast, exemptions for funeral directors, writers, and journalists were found to have average to high effectiveness. Additionally, research into revenue thresholds for fundraising activities showed high effectiveness with low implementation costs, indicating no adjustments are needed. The Cabinet’s official reaction to these findings is anticipated before the 2025 summer recess.
Source: taxlive.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.