Tax-exempt investment institution (VBI)
Marks Wachters notarissen is experienced in organizing the legal structures for the tax-exempt investment institution (VBI). This structure is often used for entrepreneurs who have accrued a substantial (investment) capital in their holding company, which can make it attractive (for tax reasons) to place (part of) the capital in a VBI.
The VBI is a company whose activities are solely investing while spreading the risk. The VBI can therefore not run a business, not have periodic payment or pension obligations, and not have a direct interest in real estate in The Netherlands. Providing loans is also not permitted. The tax authorities impose requirements on the manner in which investments are made in a VBI.
The VBI can only invest in financial instruments, which are restricted by law. These are for example securities (shares, bonds), bank balances (payment, savings and deposit accounts), share swaps and forward rate agreements. The legal form has to be a public limited company or an open fund for joint accounts.
Advantages VBI
The advantages of a VBI are:
- By request a VBI is exempt from corporate taxes;
- The VBI is not taxable for dividend tax;
- The VBI is not required to distribute.
Do you have any questions?
Please feel free to call one of our specialists during office hours if you have a question. You can reach us by phone via (040) 244 88 55 (Eindhoven) or (040) 283 13 03 (Nuenen).
Of course you could also reach out to us by filling in our contact form. We would be happy to help you and advise you on the best solution for your personal situation.
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