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.
On 13 January 2026.
An interim €3 customs levy, effective from 1 July 2026.
From 2028.
It has been adopted by the House of Representatives but still requires Senate approval; a final decision is expected in the coming months.
France, Belgium, Romania, and Italy.
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TaxLive · about 4 hours 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.
Duijn Tax · about 12 hours ago
From 1 January 2026, the Netherlands extends its VAT revision regime to costly real estate services exceeding €30,000. The new rules introduce a five-year revision period for qualifying renovation and improvement services, requiring real estate owners and developers to reassess VAT positioning on ongoing projects.
Baker Tilly · 2 days ago
Baker Tilly outlines the key filing and payment deadlines for Dutch VAT returns in 2026, including special rules for months that fall on weekends, annual returns for small income‑tax entrepreneurs, and new requirements for supplementary returns and foreign VAT refunds. The article also highlights 2026 changes such as the abolition of the low lodging rate and new review periods for large real‑estate investments.
BDO · 3 days ago
The EU General Court clarified that simplified triangulation can be used in four-party supply chains if the third party has disposal power, even when goods are delivered to a fourth party. Dutch policy confirms this but adds an establishment requirement for party C, which may be overridden by the EU VAT Directive. The ruling also allows Member States to refuse the scheme in cases of VAT fraud.
TaxLive · 7 days ago
Dutch court rulings in September 2025 declared pension premiums taxable at 21% VAT, but the Minister of Finance has rejected adopting these rulings, maintaining the current VAT-exempt status until a Supreme Court decision. The rulings apply to mandatory sector pension schemes, while voluntary schemes remain unaffected. If the Supreme Court confirms the premiums are taxable, lawmakers may introduce corrective measures.
TaxLive · 8 days ago
A Dutch court decision confirms that the reduced VAT rate for aids does not apply to stairlifts. The reduced rate is limited to wheelchairs, crutches, standing chairs and high‑bed mattresses, while stairlifts are subject to the standard VAT rate. The ruling clarifies the interpretation of the table post and has immediate compliance implications for suppliers.
