The Court of Arnhem-Leeuwarden ruled that X BV, G BV and M BV do not form a VAT fiscal unity because there is no financial interconnection – no shareholder holds a majority in X BV and the parties did not act as a single group. The decision cites the 1979 HR precedent on financial control and confirms that VAT adjustments imposed on X BV for services to M BV are valid.
The court ruled that they do not form a fiscal unity due to lack of financial interconnection.
Because no shareholder holds a majority in X BV and the parties did not act as a single group.
The adjustments are upheld as the parties are not a fiscal unity.
The 1979 HR decision on financial control of a fiscal unity.
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VatCalc · about 2 hours ago
The Dutch Ministry of Finance has suspended its plan to impose a €2 customs handling fee on non‑EU parcel imports under €150, pending further EU action. An interim €3 customs levy will take effect from 1 July 2026, and the EU will remove the €150 de‑minimis exemption in 2028. The Dutch motion has passed the House but awaits Senate approval, with a final decision expected soon.
Duijn Tax · about 11 hours ago
From 1 January 2026, the Netherlands extends its VAT revision regime to costly real estate services exceeding €30,000. The new rules introduce a five-year revision period for qualifying renovation and improvement services, requiring real estate owners and developers to reassess VAT positioning on ongoing projects.
Baker Tilly · 2 days ago
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BDO · 3 days ago
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TaxLive · 7 days ago
Dutch court rulings in September 2025 declared pension premiums taxable at 21% VAT, but the Minister of Finance has rejected adopting these rulings, maintaining the current VAT-exempt status until a Supreme Court decision. The rulings apply to mandatory sector pension schemes, while voluntary schemes remain unaffected. If the Supreme Court confirms the premiums are taxable, lawmakers may introduce corrective measures.
TaxLive · 8 days ago
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