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VAT

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If you engage in business activities in the Netherlands or in other EU member states, you will probably have to pay VAT on your turnover. But even if you do not have a VAT-registered business, you will be confronted with it in some way or other. In that case, VAT paid on your purchases is a cost item. Today more than 130 countries have VAT or a similar levy. In this age of globalization you will increasingly be confronted with VAT legislation, both in the Netherlands and elsewhere.  

Regulations in the area of VAT have become extremely complicated over the years. Each sector has its own VAT problems. This demands specialist knowledge that the VAT specialists at CMS possess. Whether it concerns VAT matters relating to property transactions, international trade and services or not-for-profit organizations, we will be pleased to use our specific knowledge and experience to optimize your VAT position.

Our VAT specialists work closely with lawyers and civil-law notaries at CMS and in the international CMS organization. They will assist and advise you on how to minimize the consequences of charging VAT with your transactions and on optimizing your tax position. In discussions or proceedings with the tax authorities, the aim will always be to achieve the best result for your organization. In addition, our VAT specialists can organize practical VAT training courses for your personnel and analyse your organization to see where savings can be made and/or where tax risks may exist. They will also be pleased to assist you by taking care of applications for VAT refunds.

12/03/2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the...
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18/08/2022
CMS Tax Glob­al Bro­chure
Over the past two years, en­ter­prises, gov­ern­ments and cit­izens have grappled with un­par­alleled tech­no­lo­gic­al evol­u­tion and new busi­ness mod­els, as well as sig­ni­fic­ant tax re­forms, reg­u­lat­ory changes...

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21/09/2022
Dutch 2023 tax plan and oth­er tax pro­pos­als
On Tues­day 20 Septem­ber 2022 the Dutch state sec­ret­ar­ies for Fin­ance pub­lished the 2023 Tax Plan and re­lated le­gis­lat­ive tax pro­pos­als. This news­flash dis­cusses the pro­pos­als we con­sider most rel­ev­ant...
17/04/2020
In­sight: Us­ing VAT as a tool to fight cli­mate change?
In the second of a series of art­icles on cli­mate change from a tax per­spect­ive, Elisa­beth Ash­worth of CMS Fran­cis Le­fe­b­vre Avocats and Etienne Cox of CMS Neth­er­lands con­sider wheth­er value-ad­ded tax can...
12/03/2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the...
06/06/2018
Tax avoid­ance in a glob­al­ised world
This Guide il­lus­trates the on­go­ing de­vel­op­ment of anti-avoid­ance tools on every con­tin­ent. Africa, Europe, Lat­in Amer­ica and Asia are equally con­cerned. In­spired by the OECD and stim­u­lated by European...
03/02/2017
U.K. em­ploy­ees in Europe after Brexit? Be smart and be pre­pared!
Em­ploy­ers in the European Uni­on may be able to con­tin­ue to em­ploy U.K. na­tion­als after Brexit, but they need to con­sider the leg­al and tax im­plic­a­tions now
10/12/2015
ECJ: the man­age­ment of real es­tate in­vest­ment funds is VAT ex­empt
Ac­cord­ing to the ECJ’s de­cision in case Fisc­ale Een­heid X (C-595/13), the man­age­ment of such funds is VAT ex­empt, provided that the fund is sub­ject to a na­tion­al or EU reg­u­lat­ory re­gime. Fund man­age­ment...
22/05/2015
Is the man­age­ment of real es­tate in­vest­ment funds VAT ex­empt?
Based on the EU VAT Dir­ect­ive, the man­age­ment of spe­cial in­vest­ment funds is VAT ex­empt in all EU Mem­ber States. The Dutch Su­preme Court has re­ferred the ques­tion to the ECJ for a pre­lim­in­ary rul­ing...
17/07/2013
China an­nounces ex­ten­sion of the BT/VAT re­form all over the coun­try
Start­ing from 1 Janu­ary 2012, China has launched a pi­lot busi­ness tax (“BT”) / value ad­ded tax (“VAT”) re­form with Shang­hai as the first pi­lot area. The pur­pose of such re­form is to shift cer­tain...
28/12/2010
China Im­poses Ad­di­tion­al Tax on For­eign En­ter­prise, In­ves­ted En­ter­prises...
On 4 Novem­ber 2010, the PRC State Ad­min­is­tra­tion of Tax­a­tion and the Min­istry of Fin­ance jointly is­sued the Tax Cir­cu­lar Caishui [2010] No. 103 to levy City Main­ten­ance and Con­struc­tion Tax ("CMCT") and...