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Suspension of Transition Law for Scheduled VAT Increase on Cultural Services

  • Overgangsrecht for BTW increase on cultural activities is suspended
  • Suspension applies from January 1, 2025, to July 1, 2025
  • Affected are prepayments and tickets for cultural events occurring in 2026 or later
  • Decision aligns with the motion by Van Dijk and involves a policy decision
  • Suspension allows time for government to discuss alternative funding with Tweede Kamer
  • Funding for the suspension comes from a temporary income tax increase in 2026

Source: taxlive.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.

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