- The Belastingdienst has published internal policy documents regarding the application of the VAT exemption for intermediation in securities.
- There is no clear consensus within the Belastingdienst on whether the VAT exemption applies to services related to advising and guiding share transactions.
- The DTZ Zadelhoff case determined that the VAT exemption applied to the services provided by DTZ Zadelhoff in finding buyers for shares.
- The Belastingdienst has published memos with conflicting views on whether the VAT exemption applies to services related to advising and guiding share sales.
- The 2017 memo states that the entire service of advising and guiding share sales is not exempt from VAT, while the 2018 memo states that the exemption does apply.
- The 2017 memo argues that the services provided are not considered intermediation, but rather assistance to the seller.
- The main purpose of the advisor’s work is seen as advising and guiding the sale, not facilitating a contract between parties.
Source: fiscaalvanmorgen.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
