As noted above, corporate bodies established or having a fixed establishment in the Netherlands and under common control may register for VAT as a VAT group and be treated, for VAT purposes, as a single taxable person.
There are requirements that must be met by all members of a corporate group to join the VAT group. These are as follows:
- Ìý
•ÌýÌýÌýÌý Financial links:
- Ìý
- Ìý
–ÌýÌýÌýÌý more than 50% of the shares (or assets) and voting rights are directly or indirectly in the same hands.
- Ìý
Note: In recent CJEU case law it was decided that a country cannot demand that, in addition to more than 50% of the shares, more than 50% of the voting rights must also be held. While these requirements are still applied by the Dutch tax authorities, the Attorney-General has recently expressed the view that
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Web page updated on 17 Mar 2025 14:26