On 22 August 2013, the District Court Gelderland gave its decision in X BV v. the tax administration on the deduction of brokerage fees made for the sale of a participation. Details of the case are summarized below. (a) Facts. The Taxpayer (X BV) is grouped together with its (sub)subsidiaries K BV and L BV. In 2007, broker N was asked to sell the real estate of L BV. This sale ultimately resulted in the sale of the shares, which the Taxpayer held in L BV. N charged a brokerage fee of EUR 100,000 to the Taxpayer. The Taxpayer deducted...