The State Secretary of Finance has published the Policy Decree on Tax Liability and Fiscal Unity. This decree includes the decree of 28 April 2021, no. 2021-9403 (Stcrt. 2021, 22627) on the VAT treatment of activities of supervisors and members of various committees.
Most importantly, this decree provides policy rules on the VAT Grouping rules, referred to in Article 7, fourth paragraph of the Dutch VAT Act 1968, and on the tax liability of holding companies, whereby the so-called holding resolution is applied.
This decree will enter into force on 1 July 2025.
Source: Overheid.nl
