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Holding structure

A holding structure is an arrangement where a holding BV owns the shares of one or more operating BVs. The holding receives dividends from the operating BV tax-free via the participation exemption. This provides protection: if the operating BV fails, assets held in the holding are shielded. DGAs also use the holding for pension savings and wealth accumulation.

Associated article(s):
What you need to know when setting up a BVSole trader to BV: tax-free transfer, asset deal or wind down
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