2014•European TaxationRequires access

Introduction of Substance Requirements for Netherlands Holding Companies

N. Vis

Abstract

On 12 June 2014, the Netherlands State Secretary of Finance published a Decree containing information on the substance requirements for Netherlands holding companies. This note discusses the substance requirements that are particularly relevant to intermediary and top holding companies applying for an advance tax ruling from the Netherlands tax authorities. It also provides practical guidelines for all other holding companies established in the Netherlands.

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Key concepts: Decree, Business, State (computer science), Substance over form, Accounting, Finance, Commerce, Law