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Home   Value-Added Tax (VAT)   VAT and financial services

VAT and financial services

Information on the VAT treatment of various financial services.

  • Pension funds
    • Management of a defined contribution occupational pension scheme
    • Management of a defined benefit pension scheme
    • Setting up and management of an employee pension fund
  • Funds management
    • Management of special investment funds
    • Management of self-directed life assurance bonds (SDBs)
  • Dealing in shares
    • Stock exchange fees
    • Discretionary portfolio management services
  • Factoring and invoice discounting
  • Hire purchase and leasing
  • VAT deductibility for life insurance companies
  • VAT deductibility for the funds industry
  • Payment services
  • VAT deductibility for holding companies
  • Depositary services and global custody services
  • Negotiation services
  • Share transactions and trading platforms
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