According to the Zeeland-West-Brabant District Court, there is no financial interdependence between BVs if the shareholder has dominant control, but does not exceed 50% of the shares. Lending staff to affiliated companies for a fee is an economic activity that leads to entrepreneurship.
Source Taxlive.nl
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026














