VAT News

Good Practices Tax Risk Management

Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).

Advocate General to Supreme Court rejects VAT recovery in accordance with actual use by bank

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services, such as parties in the public sector, and in education and healthc ...

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 ...

The 2022 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Tax measures for 2022

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

Relief and recovery package fourth quarter 2021

By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.

Update on the Dutch VAT position of members of supervisory boards, boards of supervisory directors and comparable committees

On August 2, 2021 a new decree on the Dutch VAT position of members of supervisory boards, boards of supervisory directors, complaints advisory committees and review, dispute and comparable committees ...

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 ...

CJEU’s K and DBKAG judgment: right to use software can qualify as VAT-exempt asset management

The fact that the right to use software can itself fall within the VAT exemption is a welcome clarification for Dutch practice in light of the increasingly automated asset management market.

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