Knowledge base
Knowledge base
In-depth articles on VAT, compliance and tax risks, news items and current developments. Written by our specialists, for professionals who want to stay ahead.
Knowledge base
CJEU: no transfer tax on a restructuring involving property companies
In the Nova Ibermoldes case, the Court of Justice of the EU ruled that Portugal may not levy transfer tax on a restructuring in which a public limited company is incorporated and its shares are paid up by contributing shares in a property company. The ruling may also affect the restructuring of Dutch groups holding property companies.
Read moreThe VAT return: surely that just follows from the records?
The ideal is a client who supplies all the right data and a return that simply falls out of it. That day is still a long way off. Even with limited information there are signals that should prompt you to ask questions.
Read morePenalty quashed when you knew or should have known of VAT fraud
Tax inspectors must refuse VAT rights to businesses that knew or should have known of fraud in the supply chain, even without an explicit statutory basis. According to the Dutch Supreme Court, the absence of that basis is precisely what rules out a penalty.
Read moreTransfer of a going concern in the European spotlight
The no-supply rule for the transfer of a going concern features in three European cases. Together they show that parties should not assume too readily that the relief applies.
Read moreAre typing courses vocational training?
The scope of the education exemption regularly raises questions. The District Court of Gelderland recently ruled on typing courses and made clear that registration in the vocational training register is not enough on its own.
Read moreMagic truffles, antacids, chewing gum and VAT
Not everything intended to be eaten counts as a foodstuff for VAT purposes. The strict European reading produces sensible outcomes, but it also exposes a weak spot in Dutch policy.
Read moreActing as a VAT group as an option
As long as the inspector has not issued a VAT group decision, businesses can choose whether to act as a VAT group. Even those who meet every linkage condition are not obliged to do so.
Read moreAdvice: broad rollout of e-invoicing and digital VAT reporting in the Netherlands
In its report on ViDA e-invoicing and digital reporting, EY advises the Dutch government to opt for a broad rollout covering both cross-border and domestic transactions. We set out the advice and the government's response.
Read moreNew EU levy of € 3 on imported parcels from July 2026
From July 2026 a € 3 levy applies to every low-value e-commerce parcel imported from outside the EU. The measure forms part of a broad reform of the European customs system and affects consumers and businesses alike.
Read moreClassic: the DTZ Zadelhoff judgment on intermediation in share transactions
Intermediation in the purchase or sale of a company through a share transaction is exempt from VAT. The classic DTZ Zadelhoff judgment shows that merchant and investment bankers and corporate finance and M&A advisers can also supply exempt intermediary services.
Read moreSingle VAT Registration: relief from administrative burdens
Single VAT Registration is one of the three core pillars of ViDA. Its aim is to reduce the need to register for VAT in several member states. Most of the measures take effect on 1 July 2028.
Read moreCharity shops and VAT
Sales of second-hand goods are usually dealt with under the margin scheme, so that VAT is not charged more than once on the same consumer item. Where goods are donated, that purpose turns out to be missed in practice.
Read moreConsultation on the deemed supplier rule for short-term rental and passenger transport
The draft bill introducing the deemed supplier rule for short-term rental and passenger transport by road has gone out for public consultation. We responded on three points that affect practice.
Read moreOpting to tax is not possible for a partly private home office
The Court of Appeal in 's-Hertogenbosch ruled on the letting of a home office to the occupant's own company. The Dutch Tax Administration refused the deduction because the room was not used exclusively for business, and the court agreed.
Read moreThe VAT exemption for bitcoin exchange transactions
Transactions concerning legal tender are exempt from VAT. The classic Hedqvist judgment shows that exchanging virtual currencies such as bitcoin falls within that exemption too. But not every digital means of payment shares in that outcome.
Read moreResale of in-game gold under the margin scheme?
Advocate General Kokott advises the Court of Justice of the EU to apply the margin scheme to the resale of digital goods such as in-game gold. A surprising opinion, and one that does not convince us.
Read moreVAT rate for work on mixed-use buildings changed from 1 July 2025
Until 1 July 2025 the 9% rate could be applied to a whole mixed-use building where more than half of it was in private residential use. Since that date the reduced rate applies only to the residential part.
Read moreTax Plan 2026: reduced VAT rate for culture, media and sport retained
The harvest of VAT and transfer tax proposals is thin this year. The substantial Tax Plan 2026 package contains a single substantive VAT measure, and it is good news for culture, media and sport.
Read moreLong-term let of a holiday home to a director still counts as short stay
The Court of Appeal in Arnhem-Leeuwarden held that a taxpayer was entitled to rely on the State Secretary's short-stay policy, even where that policy may conflict with an interpretation of the law consistent with the directive.
Read moreA block-paved car park is not developed land for VAT
Is a block-paved car park developed or undeveloped land? The answer determines whether the supply attracts 21% VAT or transfer tax. Advocate General Ettema has advised the Supreme Court.
Read moreVAT and home batteries
The Dutch net metering scheme ends in 2027, reducing the benefit for owners of solar panels. Home batteries offer a way out, and under certain conditions the VAT on purchase and installation can be reclaimed.
Read moreThe company as artist
The reduced rate for works of art and the optional margin scheme both require the work to be supplied by its creator. Can a company be the creator for VAT purposes? That question is before the Court of Justice of the EU in Galerie Karsten Greve.
Read moreClassic: Gemeente Borsele
The 2016 Gemeente Borsele judgment has had a significant effect on the VAT position of municipalities and other bodies governed by public law. At its heart was the deduction on school transport for which parents paid a small contribution.
Read moreNon-taxable person owes reverse-charged, non-deductible VAT on foreign services
A holding company with no economic activities nevertheless held a VAT identification number. That led to an assessment of more than € 600,000 in reverse-charged, non-deductible VAT on services bought in.
Read moreCertainty starts with a conversation
Schedule a consultation with one of our specialists and get clarity on your national and international VAT processes.