The Dutch Supreme Court has recently ruled that a member of an advisory committee (‘bezwaaradviescommissie’) is not acting as VAT entrepreneur. The Court judges that the activities by this individual member do not take place in its own name, for its own account nor under its own responsibility. As a result, any member of certain committees (‘bezwaaradviescommissie, raad van commissarissen, raad van toezicht’) are not acting as independent VAT entrepreneur and therefore are no VAT due on the received remuneration.
This prevents for non-deductible VAT in case the payer of the remuneration is not able to reclaim VAT. Please contact us in case you would like us to determine your VAT position and see if non-deductible VAT can be avoided.