- New Dutch VAT Decrees will change tax treatment of holding companies in the Netherlands
- Replaces outdated 1991 ‘Holding Decree’ and 2004 ‘Share Sale Decree’
- Aims to align Dutch VAT regulations with European case law
- Key shifts in VAT policy towards greater alignment with EU Law
- New distinction between “pure” and “active” holding companies
- New rules for VAT group participation emphasizing economic ties
- Updated VAT deduction rules focus on economic activity
- Costs related to passive shareholding or financial investments are excluded from VAT recovery
Source: vatabout.com
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.
