- On December 10, 2024, the Deputy Minister released two new policy statements regarding VAT and holding companies, replacing the previous “Holding Resolution” and “Decree on the Sale of Shares,” effective July 1, 2025.
- The Deduction Decree clarifies that input VAT can only be deducted if costs are incurred in the capacity of an entrepreneur; holding shares without active management does not qualify as entrepreneurial activity, thus making VAT on related costs non-deductible.
- The Tax Liability Decree specifies that only entrepreneurs can form a fiscal unity for VAT purposes, emphasizing that pure holding companies cannot be included unless they perform significant economic functions within the group, allowing for broader inclusion under the new regulations.
Source: fiscaalvanmorgen.nl
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