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Liability scheme for pledge holders, mortgage holders and executors

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: not yet known

What changes?

Pledge holders, mortgage holders and executors will become liable for the turnover tax (omzetbelasting)/VAT (BTW) that an entrepreneur must pay during forced sales to a non-entrepreneur. This concerns sales for assets secured by a lien, mortgage or under foreclosure law.

When assets of a business with financial problems are sold, sometimes the purchaser pays the VAT instead of the seller. This is called the reverse-charge arrangement. Is this arrangement not applicable? Then the Dutch Tax and Customs Administration (Belastingdienst) may hold the pledge holder, mortgage holder or executor liable for the unpaid VAT.

For whom?

  • pledge holders
  • mortgage holders
  • executors


It is not yet known when this change in regulation will come into force.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (in Dutch).

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This information is provided by

Netherlands Enterprise Agency, RVO
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