Do all shareholders of a BV have a minority interest in that BV? Even then, the BV and its shareholders can form a fiscal unity for sales tax purposes.
A BV is engaged in insurance brokerage and financial services. Seven separate holding companies each hold 1/7 of the shares in the BV. Each holding company has a different 100% shareholder, all natural persons. The seven holding companies receive a fee from the BV. According to the BV, this fee is not subject to sales tax, because the holding companies would not qualify as a VAT entrepreneur. But the inspector believes that the holding companies are VAT entrepreneurs. However, he says that under certain conditions a joint venture of the holding companies can form a fiscal unity for turnover tax (FEOB) with the BV. Based on the information that the inspector receives from the BV, he determines that there are separate companies. . The seven holding companies then enter into a partnership with each other. Each holding company contributes its share in the BV. This partnership performs management activities for the BV.
Source Taxence
