The Netherlands Deputy Minister of Finance has issued updated guidelines for recovering value-added tax (VAT) on expenses related to the acquisition, ownership, and sale of shares on 10 December 2024.
The minister published these revised guidelines in two policy decrees, which will take effect on 1 July 2025. The decrees will supersede the existing VAT Holding Resolution and the Decree on the Sale of Shares, which will be repealed on the same date.
These guidelines clarify when holding shares is considered a business for VAT purposes and whether there is a right to recover VAT on costs on activities related to those shares.
