Entitlement to deduction of VAT on acquisition costs and costs of sales of participations

30 November 2022

As an entrepreneur, you only perform VAT-taxed services and are therefore entitled to deduct input tax. You plan to buy or perhaps sell a participation and incur expenses to do so. Then you are also entitled to a VAT deduction, right? Or not?

This seems like a simple question, but nothing could be further from the truth. In this white paper, we discuss the points for attention for the right to deduct VAT on the purchase and sale costs of a participation. If you are about to start or are in the middle of a purchase or sale process, please contact your advisor for individual advice.