- On 15 October 2025, the Dutch Ministry of Finance issued a decree clarifying the VAT exemption for intermediary services in securities transactions, especially share transactions.
- The decree defines “intermediary services” as activities that enable parties to conclude purchase or sale agreements for securities, such as finding contracting parties, establishing contact, and negotiating agreements.
- Key characteristics include that intermediaries do not need prior relationships between parties, the agreement does not have to be concluded, intermediaries are not parties to the agreement, and they act on behalf of a relevant party.
- The decree outlines that intermediary services in share transactions cover all phases: orientation, preparation, negotiation, and contract conclusion.
Source: stibbe.com
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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