Blog
Articles on the Dutch CIT fiscal unity.
20 May 2026
How 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 more →20 May 2026
Requirements for a Dutch CIT fiscal unity (2026)
The statutory requirements for a Dutch CIT fiscal unity: ownership threshold, legal form, residency, financial year alignment and filing deadline.
Read more →20 May 2026
The 95% ownership requirement for a Dutch CIT fiscal unity
The ownership threshold for a Dutch fiscal unity covers more than share percentage. Explanation of the five dimensions and common misconceptions.
Read more →20 May 2026
Benefits of a Dutch CIT fiscal unity
What does a Dutch CIT fiscal unity deliver for your group? Loss offsetting, fiscal neutrality on intragroup transactions and one combined tax filing.
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