New Dutch guidelines VAT and holding companies
A holding company has a special role within VAT, as it is not automatically considered a VAT taxable person with a full recovery right. On December 10, 2024 it was announced that two widely used Dutch decrees on this issue, the Holding Resolution and the Decree on VAT Taxation of Share Sales will be repealed as of July 1, 2025. In their place, new guidelines have been formulated. These policy changes will significantly impact the VAT position of all entities involved in holding activities.
In our webcast, we will explain these policy changes and discuss their practical implications. What steps can you take before and after July 1, 2025 to ensure you are well-prepared for these changes?
Interested? Register here for our webcast on the new guidelines for VAT and holding companies.