Form a Dutch CIT fiscal unity in 5 minutes
Upload the KvK extracts, answer a few questions, and download the completed Belastingdienst form.
Free check. € 49 excl. VAT, only when you download the completed forms.
From KvK extract to a completed request
All the forms
Part A, a Part B per subsidiary and optionally Part C, filled automatically and ready to sign.
Checks the requirements
We test your situation against the legal requirements of article 15 CIT Act before you pay.
Data from your extract
Upload the KvK extract and we fill in the name, RSIN and address automatically where possible. You check everything before you download.
Done in four steps
Answer 5 questions
Quick check against the legal requirements of article 15 CIT Act.
Upload the KvK extracts
One extract for the parent and one per subsidiary. We fill in the data automatically where possible; you check and complete it.
Fill in final details
Consolidation date, signatures and anything special.
Download your form
The official Belastingdienst form, filled and ready to sign and mail.
Questions about the fiscal unity
What is a corporate income tax fiscal unity?
A fiscal unity lets a parent company and one or more subsidiaries file a single corporate income tax return as one taxpayer (Article 15 Dutch CIT Act). Their results are consolidated into one return.
What are the requirements?
The parent holds at least 95% of the legal and economic ownership of the subsidiary shares, both entities use the same financial year and profit-determination rules, and both are established in the Netherlands. Usually this means a BV or NV.
What are the benefits?
Losses of one company can be offset against profits of another, intra-group transactions are tax-neutral, and the group files one corporate income tax return instead of several.
When does the fiscal unity take effect?
You choose the consolidation date. The request must reach the Belastingdienst within three months of that date, so the consolidation date can be at most three months before the request.
How do I file the request?
You complete the Belastingdienst forms (Part A and Part B, and optionally Part C), sign them and send them by post to your tax office. This tool fills the forms for you based on your KvK data.
Ready to file your request?
Run the free check and see within minutes whether a fiscal unity is available.