VAT News

The new Explanatory Notes to Table II: what are the main areas of concern?

On December 22, 2023 the Ministry of Finance published the Explanatory Notes to Table II. This Decree contains rules and policy on the application of the zero rate for VAT purposes.
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Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
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Pro Memoria 2024

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...
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Court of Justice of the European Union: Luxembourg member of Board of Directors does not have to pay VAT on profit-dependent directors’ fees

The judgment partly removes existing ambiguities and may have consequences for Dutch board members who still charge VAT on their invoices.
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Updated VAT Property Decree

We have focused on what we consider to be the most important topics and changes.
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DED memorandum 2023

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     
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CJEU: introductory gift for taking out a subscription does not constitute a separate VAT-taxed (deemed) supply

Our advice to businesses offering gifts to promote sales is to re-examine the VAT consequences of this.
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The 2024 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.
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Tax measures for 2024

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