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Financial Holding company

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Can you elaborate on your question? A bit more context would be welcome to be able to help you.

Succes & Groet, 

Hans (J.H.) van den Bergh MSc BEc

HL-Deelnemer en -Moderator I Social Designer I Consultant Communicatie -, Innovatie - en Marketing-Strategie I Ontwerpend Onderzoeker Gediplomeerd Specialist Arbeidsrecht  Bedrijfsidee? Toets het gratis: HIERMEE!

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Dear Hans,Thanks for your comment.

If a financial  holding  B.V has 100 percent share of a working B.V but in  a fiscal year didn't make any payments to working B.V and the holding activity stopped for example because of Covid limitation.

 

This financial holding company when want to fill out corporate income  tax  return in holding activities and the like section how to have answer this question?

 

Is er sprake van een houdstermaatschappij in de zin van artikel 20, lid 4 en 6 Vpb zoals dat artikel luidde op 31 december 2018?

 

yes or no?

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Dear Joost,Thanks for your answer.

The  holding  still has management activity and 100 percent shares of B.V just in a determined financial year there was no any payment or support from financial holding to Working  in fact the activities of working also was so limit because of covid limitation.

 

I assume with your above explanation I have to answer yes to question because the  financial holding still has management activities.  Is it right?

 

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It's the other way around. Article 20 describes a holding company with no other activities other then owning shares in one or more subsidiaries.

 

Since in this particular year your holding performed no management duties due to vivid circumstances, you can answer the question with no.

 

Yes it's the answer if just holding activities are a permanent in thing

DenariusAdvies: Tax | M&A | Legal

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Thanks then we will answer no.

There 's another matter, the participation has not been  incorporated in a fiscal unity with the taxpayer in this financial year also Net benefits from the participation is negative  but when  i put the negative amount in Nettovoordelen uit de deelneming  of deelnemingen section in   corporate income tax return  in the Overview of taxable profit section ,participation exemption is Same negative amount and taxable profit is the same positive amount, it calculate this amount as benefit and ask the tax on it.

I don't know waht's a matter ?what's my mistake?

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I put negative amount but in the final calculation on system ,it calculated as benefit  with taxable amount  also holdings and it's  daughter company didn't incorporated in a fiscal unity and each one will send separate tax declaration . I can't understand why system calculate it as benefit.

 

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Thanks, when i Put this negative amount in P&L,I get this warning in fiscal winst page 

 

Het totaalbedrag bij Saldo fiscale winstberekening (€ ...) is niet gelijk aan het bedrag bij Winstberekening volgens Winst-en-verliesrekening (€ -...).
Controleer de bedragen die u eerder in de aangifte hebt ingevuld.

 

The holding and it's daughter company didn't incorporated in a fiscal unity and each one will send separate tax declaration therefore the loss of daughter isn't in holding balance sheet.

 

I assume it cause the difference between amount in fiscal winst

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