The Dutch Ministry of Finance published on 10 December 2024 two policy decisions nr. 2024-13975 and nr. 2024-13987 about holding companies’ deduction rights and the inclusion of holding companies in the VAT group. The new guidelines apply from 1 July 2025.
- Background
- Changes for activities of holdings
- Clarification of VAT entrepreneurship
- VAT deduction
- Holding to be included in a VAT group
- Conclusion
- Impact on business
Source: Grant Thornton NL
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