- A VAT fiscal unity in the Netherlands requires financial, organizational, and economic interdependence.
- Financial interdependence exists when a majority (>50%) of shares and control rights are held by the same party.
- In a court case, a foundation with 51% of shares and sole directorship in a BV was found not to have financial interdependence because key decisions required approval from the general meeting, limiting the foundation’s control.
- The court ruled that mere majority shareholding is insufficient; actual ability to impose will on other shareholders is required, considering statutes and shareholder agreements.
- It is not yet known if an appeal will be filed in this case.
Source: vanoers.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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