VAT News

Tax aspects of the 2026 coalition agreement

It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.

Pro Memoria 2026

The tax rates, premiums and contributions for 2026 have been summarized for your convenience in the new Pro Memoria.

AG CJEU: transfer pricing adjustments in this case qualify for VAT purposes as adjustments to the price of earlier sales

The VAT treatment of transfer pricing adjustments is receiving increasing attention in practice.

Amendments to VAT Property Decree

The reasons for the changes are, in particular, new case law and the legislative amendments on the changes to the low VAT rate for accommodation as of January 1, 2026

VAT Deduction Exclusion Decree memorandum 2025

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

Dutch Supreme Court asks CJEU for clarity about VAT on the sale of leased property by a project developer

Unfortunately, this interlocutory judgment leads to more questions for the (real estate) practice and not to answers.

CJEU: not only trade factoring but also invoice factoring is VAT taxed

The CJEU’s judgment makes clear that if factoring involves acquiring the management and collection of debts, there will very likely be a VAT-taxed service.

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