Netherlands - The Dutch Supreme Court Rules that Management of Individual Assets via Investment Profiles Is VAT Exempt
- J. Zutt
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 4
- 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.