- New VAT rules for holdings effective from July 1, 2025
- Changes due to withdrawal of two policy decisions, including the Holding Resolution
- Pure holding companies not considered VAT entrepreneurs can be included in the fiscal unity for VAT if they play a significant economic role
- No restriction on VAT deduction for holdings that are not VAT entrepreneurs for holding shares but are for other activities
- Costs related to share sales may qualify as general costs under certain conditions
- Holding shares is an economic activity if it involves management of subsidiaries with VAT-taxable activities
- Holdings must charge for management involvement to be considered VAT-taxable
- Cost recharges may not automatically be VAT-taxable; written agreements are advised for clarity
Source: taxence.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.
