VAT News

Amended VAT guidelines have major consequences for VAT position holding companies

The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

VAT Deduction Exclusion Decree memorandum 2024

Download our Memorandum including a flowchart to determine whether a Deduction Exclusion Decree adjustment is necessary.   

2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

We describe the main changes achieved by the adopted amendments and explain several of the motions.

Political agreement reached on the EU’s VAT in the Digital Age Proposal

VAT in the Digital Age (ViDA) is a set of proposals aiming to significantly modernize the EU’s VAT system.

CJEU: e-mobility service provider performs a VAT supply of goods with EV charging transaction

The Court of Justice of the European Union specifically addressed the question about how the supply chain works for VAT purposes.

Tax measures for 2025

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

Court of Justice of the European Union: pension funds possibly special investment funds

The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.

Court of Justice of the European Union: toll manufacturer not a fixed establishment for VAT purposes

This new judgment is a welcome and useful confirmation of the line taken by the CJEU.

Tax measures in the general coalition agreement

On May 15, 2024 the four coalition parties PVV, VVD, NSC and BBB published their general agreement ‘Hope, Courage and Pride’. The general agreement and the budgetary appendix provide insight into the ...

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