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Global
Netherlands
Belgium
Luxembourg
Switzerland
Belgian Constitutional Court decides on Fairness Tax
Article - 06 December 2019 - Global

No VAT due on the passing on of the water treatment levy

According to the Gelderland District Court the proportional passing on of water board charges qualifies as a tax disbursement, with the result that the passing...
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Financial Paperwork
Article - 06 December 2019 - Global

2% real estate transfer tax applies for a building without doors, windows or roof

An immovable property continues to qualify as a dwelling for real estate transfer tax at the time when damage and dereliction have occurred.
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Legal Document
Article - 06 December 2019 - Global

Company with campsite/holiday park is not a real estate company

Acquisition of shares in two private limited companies whose assets consist mainly of immovable properties is not subject to real estate transfer tax.
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Growing Money (3)
Article - 06 December 2019 - Global

No supply subject to VAT in case of sale-and-leaseback

The Court of Appeal of The Hague has ruled that the sale-and-leaseback of a retirement housing complex does not constitute a transfer of immovable property for...
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Drawing Graphics
Article - 06 December 2019 - Global

Reduced VAT rate for parking at amusement parks

The Court of Appeal has ruled that the reduced VAT rate does apply for car parking at amusement parks.
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Calculator
Article - 06 December 2019 - Global

No 2% real estate transfer tax rate if pipes are missing

The Den Bosch Court of Appeal has ruled that a property does not qualify as a dwelling for the purposes of real estate transfer tax if, at the time of acquisition,...
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Article - 06 December 2019 - Global

Converted post office qualifies as newly constructed property

The Zeeland-West-Brabant District Court has come to this conclusion because the structure, the architectural identity, the size and the function of the former...
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Article - 06 December 2019 - Global

VAT due on advance payment and transfer of the right to delivery of agricultural land

The Noord-Holland District Court has ruled that the property developer is liable for VAT in respect of the advance payment for the building plot, because it...
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News - 05 December 2019 - Global

Two decrees relating to new legislation on collective action

Act on Collective Damages in Class Actions and Class Action Register in effect as of 1 January 2020.
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Article - 05 December 2019 - Global

Swiss FinSA and FinIA effective as from 1 January 2020

The Federal Council decided that the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA)will enter into force on 1 January 2020.
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