- Article 16-ter of DL 131/2024 abolishes the exclusion from VAT for loans or secondments of personnel
- The effects of this change will be deferred to contracts signed or renewed from January 1, 2025
- After this date, loans or secondments of personnel will be subject to VAT, not only for the excess amount over the personnel costs incurred and recharged by the loaning company
- This change is a result of the interpretation of the law
Source: eutekne.info
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.
