VAT: New VAT regime for incorporated company directors and liquidators postponed till 1 January 2016
Further to our previous alert on the new VAT regime for incorporated company directors and liquidators (click link), the Minister of Finance has decided to postpone the date of application of its VAT Decision No. ET 125.180 (click link for Dutch / French) till 1 January 2016. This new effective date will be subject to
VAT : incorporated company directors and liquidators subject to normal VAT rules
Services rendered by incorporated company directors and liquidators will be subject to VAT as from 1 January 2015. This stems from the fact that the former tolerance to opt for non-taxation will be cancelled as per 1 January 2015. This may have consequences for entities without a full VAT deduction right and for which services
