In certain sectors much use is made of foreign workers. If you provide housing as an employer or as an employment agency, the VAT on housing costs is in principle not deductible on the basis of the Decree on exclusion of turnover tax (BUA). However, the Supreme Court ruled in 2020 that an exception applies if there are special circumstances that force you as an employer or employment agency to facilitate housing. This occurs when the employee’s personal benefit is secondary to the employer’s business interest. The District Court of Zeeland-West-Brabant recently ruled on such a situation and explained that such circumstances existed. As an employer or employment agency, do you incur costs for housing for foreign employees? Then this statement may be of interest to you.
Source BDO
Latest Posts in "Netherlands"
- Bill to Implement EU VAT in the Digital Age Directive: Single VAT Registration Provisions
- Sale of Building Plots Is a VAT-Taxable Business Activity, Not a Private Transaction, Court Rules
- Registration fees of victims of a lottery compensation for services for consideration
- No Reduced VAT Rate for Iris Photo Products; Court Rules Not Qualifying as Art Objects
- Discriminatory requirement of tax representative does not stand in the way of zero VAT rate for excise goods
