Real Estate

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.
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Supreme Court: conversion of former wool factory into shopping mall results in ‘essentially a new building’ for VAT purposes

In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.
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Dutch Supreme Court persists with strict interpretation of actual use for VAT recovery right purposes

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.
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Supreme Court answers questions about concept of ‘essentially a new building’ for VAT purposes

The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.
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Transfer of leased building by developer classified as transfer of going concern for VAT purposes despite earlier decision

The Arnhem-Leeuwarden Court of Appeals delivered two important rulings for the Dutch real estate practice on May 17, 2022.
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Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.
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NieuwsFlits WOZ en lokale belastingen – 1st quarter 2022

De Nieuwsbrief WOZ, lokale belastingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de tweede editie van 2021  ...
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Amendment of VAT policy statement: broader application of asset management exemption

On November 2, 2021, the updated Specific State Supervision Policy Statement of the Deputy Minister of Finance was published. The updating of the original policy statement was necessary due to Supreme ...
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Without own staff, no fixed establishment for VAT purposes in the case of let property

On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
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