Holding and Subsidiaries Form VAT Fiscal Unity Due to Economic and Financial Interdependence

• The holding company and its subsidiaries are considered a fiscal unity for VAT purposes due to their financial, economic, and organizational interdependence.
• The holding rents property and inventory to a subsidiary, establishing significant economic ties.
• Both companies are ultimately owned and managed by the same individual, supporting financial and organizational links.
• The court ruled that close interconnection in financial, economic, and organizational aspects is sufficient for fiscal unity, even without strict subordination or a single manager.
• Organizational unity does not require all leadership to be vested in one person; functioning as a unit is enough.

Source: fiscaalvanmorgen.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---