- The Kennisgroep omzetbelasting has withdrawn its position KG:209:2022:3 on financial interdependence within VAT fiscal unity.
- The content has been incorporated into the policy decree on tax liability and VAT fiscal unity as of December 4, 2024.
- The withdrawn position concerned whether a holding can be financially interdependent with a subsidiary when only limited profit rights exist.
- Financial interdependence is defined as a majority of shares and voting rights, directly or indirectly, being held by the same party; profit rights are irrelevant.
- This clarification is now part of the official policy, making the separate Kennisgroep position obsolete.
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.
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