VAT News

Additional corona crisis measures by the government (emergency package covering jobs and the economy)

With the passage of time, the corona pandemic is having an increasingly dramatic effect on the Dutch business community. The measures announced by the government on March 12, 2020 proved to be inadequ ...

Tax and economic measures relating to the coronavirus

The corona pandemic will also have a profound impact on the Dutch business community. The financial and economic consequences may also be considerable. By letter dated March 12, 2020 the government th ...

Advocate General at the CJEU in BlackRock VAT case: a single fund management service is, in principle, not partly VAT-exempt

On March 11, 2020 Advocate General (‘AG’) Pikamäe at the Court of Justice of the European Union rendered his Opinion in the BlackRock Investment Management (UK) Limited case (C-231/19). The AG conclud ...

eRecognition mandatory for businesses filing their own tax returns

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from t ...

Final Dutch VAT return of 2019: Correction based on the VAT Deduction Exclusion Decree and the private use of company cars

We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits. Furthermore, the VAT correction based on the private use of company cars is ...

VAT exemption on individual investment management where funds are pooled

On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of special investment funds (SIFs), was published. ...

Tax measures for 2019

On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

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