Dinand, a client of mine, wanted to start an IT company with some friends. They made agreements about setting up a new company and about the distribution of the shares. They were then advised to each set up a holding company in which the shares of the operating company were placed.
First of all, the various holding companies were established and Dinand also founded one. However, disagreements arose about the division of the operating company’s shares, which resulted in the entire plan to start a company together being cancelled. Dinand was left alone with his own holding company and because he was an IT specialist he could easily work almost anywhere, he worked from that moment on from his holding. That is, Dinand invoiced his customers from his holding company. I set up a salary administration for Dinand so that he could receive a salary, paid from his holding company.
One day Dinand arranged for an intern for his company and he asked me if the internship allowance could also be included in the salary administration. I have successfully done that for Dinand too. After a few months, however, Dinand received an error message from the Belastingdienst about wage tax; an incorrect sector was indicated.
An intern in a holding company should of course be possible, but make sure you indicate the right sector to avoid problems.