As of January 1, 2013 a supervisory board member of a foundation is deemed to be a VAT entrepreneur. The Court of Appeal in Den Bosch is in doubt about this with a supervisory board member of a foundation who’s labour- and remuneration conditions are subordinate to the supervisory board. The member himself, however, is not in a subordinate position with respect to the supervisory board or the foundation. The Court of Appeal has asked preliminary questions about this with the European Court of Justice (“ECJ”). Until the ECJ decides otherwise, supervisory board members still qualify as VAT entrepreneurs.
We will keep you informed on the developments.