VAT and Other Indirect Taxes

We are Stibbe VAT and Other Indirect Taxes specialists

We deal with VAT matters for clients, providing clear, sound and practical advice in what is often a confusing and complex area of law for them.

VAT and Other Indirect Taxes

Our knowledge and expertise focuses on the complex VAT element of many transactions.

Across the Benelux, we handle VAT aspects (including advance tax rulings) for the acquisitions and disposal of business assets, fund structuring, and financing arrangements, such as securitisation and receivable purchase arrangements. We also regularly advise clients on the VAT treatment of cross border supply chains for goods and services, both within the EU and beyond.

Of particular note is our special expertise on the VAT status of government agencies and VAT in telecoms and financial sectors.

Furthermore, we advise clients on the VAT and real estate transfer tax aspects of public/private partnerships as well as classic real estate transactions, together with industrial, construction and redevelopment projects.

In servicing our clients’ needs, we work in close partnership with colleagues from other specialisms within our firm such as administrative and corporate law. 

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07.12.2018 BE law
Virtual Currency Regulation Law Review

Articles - The first edition of the Virtual Currency Regulation Law Review is intended to provide a practical, business-focused analysis of recent legal and regulatory changes and developments, and of their effects, and to look forward at expected trends in the area of virtual currencies on a country-by-country basis.

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16.11.2018 NL law
Tax Alert: Adoption 2019 Tax Plan and ATAD 1 proposal by the Dutch Lower House of Parliament

Short Reads - Further to the several tax proposals released by the Dutch government on Budget Day last September (the 'Proposals' –  see also our Tax Alerts of 20 September 2018 and 16 October 2018), on 15 November 2018 the Lower House of Parliament has adopted the 2019 Tax Plan and the proposed implementation of the Anti-tax Avoidance Directive ('ATAD 1') per 1 January 2019. In this Tax Alert we will provide you with a short update in respect of the Proposals.

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04.12.2018 NL law
Fiscale rollercoaster - Column Fondsnieuws

Articles - De ontwikkelingen op het gebied van fiscale wet- en regelgeving volgen elkaar in hoog tempo op. In een column voor Fondsnieuws gaat David de Groot in op de ontwikkelingen die relevant zijn voor beleggingsfondsen, waaronder (de afschaffing van) de dividendbelasting, het MLI, ATAD 1 en ATAD 2.

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12.09.2018
Nadere uitleg van de Hoge Raad over 'op de zaak betrekking hebbende stukken'

Short Reads - De Hoge Raad heeft in drie belangwekkende arresten van 17 augustus 2018 een nadere uitleg gegeven over het verstrekken van op de zaak betrekking hebbende stukken. De drie arresten gaan over belastingzaken maar zij zijn relevant voor het hele bestuursrecht. In dit blogbericht gaan wij in op deze arresten en de betekenis daarvan voor de praktijk. Wij zullen in het bijzonder stilstaan bij de wijze waarop de Hoge Raad oordeelt over het verstrekken van gegevens bij geautomatiseerde besluitvorming.

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11.06.2018 NL law
Legislative proposal on changes to the Dutch CIT fiscal unity made public

Short Reads - On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (negative financial) impact of the decisions of the ECJ, the Dutch State Secretary announced last year that new legislation (with retroactive effect to 25 October 2017) will be introduced to amend the CIT fiscal unity regime.

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27.11.2018 NL law
Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice

Short Reads - In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019.

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07.08.2018 NL law
Dutch international taxation - current developments

Short Reads - The global debate on alleged aggressive international tax planning initiated by the G20/OECD and the EU, is an important driver of the current developments in the field of international taxation. The following is a high level summary of certain developments relevant for the Netherlands:

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03.07.2018 NL law
Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019

Short Reads - On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('AT-1') capital instruments made by banks and insurance companies will no longer be tax deductible. The amendment of the DCITA, which is aimed to be included in the tax package for 2019, will apply to coupon payments made after 1 January 2019, irrespective whether it concerns new or already existing AT-1 instruments.  

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28.03.2018 BE law
Belgian VAT: Government reactivates option to tax immovable property leasing to professionals

Articles - We reported before [1] on the consensus of the Belgian Federal Government to introduce an option to make the leasing of immovable property between professionals subject to VAT. This initiative was aborted due to budgetary constraints, but the Government has now agreed to reactivate it: this option to tax will be introduced as of 1 October 2018.

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