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VAT on selling expenses participation deductible

Global Tax Update:March 2015/Netherlands

Selling a participation usually involves a lot of costs. The VAT on these costs is not always deductible, not even for parties engaged in VAT-taxed supplies. This is likewise shown in a recent judgment by the Den Bosch Court of Appeal. (Global Tax Update:March 2015/Netherlands)

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This newsletter explains following topics;

1. VAT on selling expenses participation deductible
Selling a participation usually involves a lot of costs. The VAT on these costs is not always deductible, not even for parties engaged in VAT-taxed supplies. This is likewise shown in a recent judgment by the Den Bosch Court of Appeal.

2. New policies application divestment facilities for corporate income tax purposes
The State Secretary for Finance has published two new policy decisions on the application of the divestment facilities for corporate income tax purposes. The policies relate to the split-up and the split-off.


>> Click for Japanese [株式売却関連費用に係るVATの取扱い ほか]

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