- The court ruling from Arnhem-Leeuwarden on June 17, 2025, discusses the application of reduced VAT rates for certain medical equipment and aids intended for personal use by disabled individuals. The Dutch legislator has implemented this in their tax law, specifically for items like prosthetic limbs and orthopedic footwear. A recent amendment clarified that orthopedic insoles are not included unless they complement missing parts of the foot. The decision aims to make essential goods more affordable for consumers.
Source: uitspraken.rechtspraak.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.
