The Dutch Tax Authority has outsourced the management of its new VAT system to US firm FAST Enterprises, raising concerns over digital sovereignty. FAST won a €190 million tender and will run the system remotely from the United States, with €1.5 billion of VAT revenue at stake each week. A March 2025 court ruling upheld the award after Capgemini’s lawsuit.
€1.5 billion of VAT revenue is collected each week.
FAST Enterprises won the tender.
In April 2024.
The court upheld the award as justified after Capgemini’s lawsuit.
Remotely from the United States.
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Taxence · 4 days ago
The Dutch Supreme Court (Hoge Raad) on 20 Feb 2026 reversed a lower court’s ruling and confirmed that a market‑maker can use its gross trading result to calculate the VAT deduction of mixed costs, following the analogy to foreign‑exchange transactions. The court also clarified that the fiscal group may use reasonable estimates to determine the EU/non‑EU customer ratio and can include TNMM fees and RPSM payments in the allocation key, while referring the case back for further investigation into the nature of RPSM payments.
Van Oers · 8 days ago
In December 2025 the Court of Appeal in ’s‑Hertogenbosch ruled that VAT can be deducted on construction costs of a workroom and garage rented to a company, provided the rental is a taxable economic activity. The ruling allows deduction only for the portion attributable to the taxable rental, even if the garage has limited private use. The decision is not final, as a cassation appeal has been filed with the Supreme Court, so businesses should seek VAT advice to ensure compliance.
Taxence · 9 days ago
On 1 January 2026, Dutch law introduces a five‑year revision regime for investment services on real estate. The regime applies to services costing €30,000 or more (excluding VAT) and requires annual testing of 20% of deducted VAT against actual use. It also mandates repayment or additional deduction when the property's use changes between taxable and exempt.
Taxence · about 1 month ago
A Dutch court ruled that hospice services are not exempt from VAT and are subject to the normal 21% rate. The foundation providing the services is entitled to deduct input VAT and received refunds for 2019 and 2020. The decision clarifies that the combined service is one indivisible performance and does not qualify for short‑stay or exemption.
TaxLive · about 1 month ago
The Court of Arnhem-Leeuwarden ruled that X BV, G BV and M BV do not form a VAT fiscal unity because there is no financial interconnection – no shareholder holds a majority in X BV and the parties did not act as a single group. The decision cites the 1979 HR precedent on financial control and confirms that VAT adjustments imposed on X BV for services to M BV are valid.
VatCalc · about 1 month ago
The Dutch Ministry of Finance has suspended its plan to impose a €2 customs handling fee on non‑EU parcel imports under €150, pending further EU action. An interim €3 customs levy will take effect from 1 July 2026, and the EU will remove the €150 de‑minimis exemption in 2028. The Dutch motion has passed the House but awaits Senate approval, with a final decision expected soon.
