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Learn moreAmended guidelines will become effective July 1, 2025
The Deputy Minister of Finance on December 10, 2024, published amended guidelines in two new policy decrees on the recovery of value added tax (VAT) on costs relating to the acquisition, holding, and sale of shares.
The amended guidelines will become effective on July 1, 2025, and the existing VAT Holding Resolution and Decree on the Sale of Shares will be repealed as of the same date.
The guidelines mainly address the question of when holding shares constitutes a business for VAT purposes and to what extent there is then a VAT recovery right for costs attributable to activities relating to those shares.
Read a December 2024 report prepared by the KPMG member firm in the Netherlands
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