Holdings under increased scrutiny of the VAT / Tax authorities has been saved
Holdings under increased scrutiny of the VAT / Tax authorities
Belgium Tax Dbriefs
In Dutch: 21 June 2022 | 11:00 – 12:00
In French: 21 June 2022 | 16:00 – 17:00
Over the past few months one could notice an increased (VAT) audit focus by the Belgian tax authorities on holding companies, and more specifically on their right to recover input VAT.
The potential impact of this increased audit focus on businesses cannot be underestimated as most group structures will contain one or more companies whose primary or secondary focus consists in holding shares and/or the financing of other (group) companies.
Unfortunately, the EU and Belgian VAT rules on holding companies are not easy to navigate, especially if you consider that these rules are mostly driven by complex case-law of the Court of Justice of the European Union.
To help affected businesses with analyzing their group structure, determining how they are impacted by the VAT rules on holdings and preparing for a potential VAT audit, Deloitte is hosting a webinar dedicated to holdings and their tax/VAT position.
During this webinar we will address the following topics:
- What is the VAT status of a holding company?
- What is the impact of the mere holding of shares, the purchase and/or sale of shares, intercompany loans, active involvement in subsidiaries, …?
- How does this relate to the VAT recovery status?
- How do the Belgian VAT authorities approach this?
- Any specific points of attention for family holding companies?
- Which actions should I take?
The webinar will not be limited to VAT, but will also include insights from a estate planning/income tax perspective.
Deloitte’s experts will share their practical experience with holding companies and provide insights on how to approach this complex matter in practice.
This event qualifies for ITAA Continuous Professional Education purposes.