VAT Applies to Recharged Common Costs in Non-Professional Associations, Excludes Legal Interest

• Recharging common costs in a non-professional association is subject to VAT.
• Legal interest for delayed reimbursement is not subject to tax.
• These clarifications are from response number 189 by the Revenue Agency.
• The case involved the dissolution of a professional association with an agreement to recharge shared legal office expenses.
• The agreement included provisions for continued sharing of costs among lawyers.

Source: eutekne.info

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.

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