Group VAT procedures after merger: choice between continuing as subsidiary or parent company.

• A company participating in the VAT group regime as a subsidiary can choose to continue either as a subsidiary or as a parent company after incorporating other companies
• The company in question, Alfa, is 100% owned by Beta and controls Delta (100%) and Epsilon (98.03%)
• Alfa is currently in a VAT group liquidation procedure with Beta and also entered a second procedure with Epsilon and Omega after incorporating them
• The company cannot be part of two separate VAT group liquidation procedures simultaneously
• Alfa can choose to continue with either procedure after the merger, but not both
• If Alfa continues with Beta, it can only transfer debts or credits from the incorporated companies up to the current month or quarter, interrupting the procedure with Epsilon and Omega for the same period

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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