- Revised policies have significant effects on the VAT position of holding companies
- The State Secretary of Finance announced on December 10, 2024, the withdrawal of the Holding Resolution and the Decision on the sale of shares effective July 1, 2025
- New policies will be implemented on the same date as the withdrawal
- The changes impact all organizations involved in holding activities and require action before July 1, 2025
- A seminar will be organized in the new year to discuss the details of these changes
- Holding shares does not automatically qualify as entrepreneurship for VAT purposes
- VAT on costs related to the acquisition, holding, and sale of passively held shares is generally not fully deductible
- VAT deduction is possible when holding shares is part of another entrepreneurial activity
- The new and withdrawn resolutions address when shares qualify as part of entrepreneurship and the extent of deductible costs related to these shares
- The Holding Resolution, a key policy document since February 18, 1991, will be withdrawn
Source: meijburg.nl
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.
