Based on the Dutch VAT legislation, each person/company who independently carries on a business, is considered to be an entrepreneur for VAT purposes. The issue is whether a company will aim for a lasting effort to participate in the economical trade and whether an economical activity will be performed by the company. Therefore, an estimation of the economical and/or non-economical activities is required. For example, owing shares in a company is, in principle, considered to be a non-economical activity which, in principle, does not result in a VAT entrepreneurship.
Download the publication 'Holding companies (established in the netherlands) and the right to reclaim Dutch VAT' to read more about the Dutch VAT legislation.