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Netherlands - The Dutch Supreme Court Rules that Management of Individual Assets via Investment Profiles Is VAT Exempt

Country:
Netherlands
Author:
J. Zutt
Issue:
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 4
Published:
14 January 2021
This article discusses decisions of the Dutch Supreme Court published on 4 December 2020 on the application of the VAT exemption for management of individual assets that are pooled in profiles. These decisions can be considered groundbreaking and open a host of opportunities for VAT exemption after years of narrowing it down.
 
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