Form a Dutch CIT fiscal unity in 5 minutes
Upload the KvK extracts, answer a few questions, and download the completed Belastingdienst form.
Also need a Dutch VAT fiscal unity request? Prepare the VAT fiscal unity request letter here, or first read what a Dutch CIT fiscal unity request involves.
Free check. € 39 excl. VAT, only when you download the completed forms.
- KvK 42057580
- GDPR-compliant, processed in the EU
- No storage after delivery
Tax advisor or accountant? File requests for multiple clients through lowkeyautomation.com.
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. Is your accountant or tax advisor filing the request on your behalf? They do that via Lowkey.
More about the CIT fiscal unity
What is a Dutch CIT fiscal unity?
Full explainer: definition, 5 requirements, benefits, drawbacks, and how to file a request with the Belastingdienst.
Read articleGuideWhat is a VAT fiscal unity?
Interlinkage, conditions, ruling and how to request a Dutch VAT fiscal unity, with a tool that drafts the request letter.
Read articleBlogHow to request a Dutch CIT fiscal unity
Step by step: which forms you need, how the process works and what deadlines apply when requesting a CIT fiscal unity in the Netherlands.
Read articleBlogDisadvantages and risks of a Dutch CIT fiscal unity
Joint and several liability, one low-rate bracket for the whole group, and the 15ai recapture rule: the downsides of a Dutch fiscal unity explained.
Read articleBlogEnding a Dutch CIT fiscal unity (deconsolidation)
How to end a Dutch CIT fiscal unity: voluntary request vs automatic termination, the 15ai recapture rule, loss allocation and liability after separation.
Read articleWho built this?
This tool was built by Lowkey, an Amsterdam-based company that automates Dutch tax procedures. It fills the official Belastingdienst forms based on your KvK data.
This tool prepares the official forms but is no substitute for personal tax advice. Verify all data before submitting the request.
Ready to file your request?
Run the free check and see within minutes whether a fiscal unity is available.