- HoldCo B BV owns a building plot and a 0.01% interest in C CV, while C CV uses the property for project development and is a VAT entrepreneur.
- HoldCo B BV is a real estate entity (OZR), and its shares are treated as fictitious real estate for transfer tax purposes.
- NewCo A BV acquires 50% of HoldCo B BV, indirectly obtaining a 0.005% interest in C CV.
- The question is whether the transfer tax VAT overlap exemption applies via the “look-through” approach from Dutch Supreme Court case ECLI:NL:HR:2011:BQ7580.
- Answer: No. The exemption does not apply because HoldCo B BV is not a VAT entrepreneur, so the look-through approach is not available.
Source: nlfiscaal.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.
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