How to request a Dutch CIT fiscal unity

A Dutch CIT fiscal unity lets parent and subsidiary companies pay corporate income tax as a single entity. Losses in one company offset profits in another, directly in the same year. Intragroup transactions are fiscally neutral.

But the request is a formal process. You file specific forms with the Dutch Tax Authority (Belastingdienst) and timing matters.

Which forms do you need?

The request consists of up to three parts:

• Part A: one form for the parent company. It contains the desired consolidation date, the parent's company details and signatures.
• Part B: one per subsidiary you want to include. Each form contains the subsidiary's details, the ownership information and signatures.
• Part C: only if a subsidiary is itself already the parent of an existing fiscal unity. This form brings its existing sub-subsidiaries into the new group.

The steps

Step 1: eligibility check

Verify that your group meets the statutory requirements. The parent must be a BV, NV or cooperative. Each subsidiary must be a BV or NV. The parent holds at least 95% of the subsidiary's shares, both legally and economically, and in terms of voting rights, profit entitlement and net assets.

Parent and subsidiary must be effectively resident in the Netherlands and share the same financial year.

Step 2: collect the KvK extracts

You need a KvK extract for the parent company and one per subsidiary. Our tool reads these automatically and fills in the RSIN, statutory name and registered address.

Step 3: fill in the forms

Via our tool you upload the KvK extracts, answer a few questions about the consolidation date and signatures, and download the completed PDFs.

Step 4: sign and mail

The forms must be signed by hand by an authorised representative of both the parent and each subsidiary. The Belastingdienst does not accept electronic signatures. Mail the signed forms to the tax office that handles your parent company.

Watch the deadline

You must file the request within three months of the desired consolidation date (article 15(8) CIT Act 1969). A late request loses retroactive effect: the fiscal unity will start on the date the Belastingdienst receives the forms, not your intended start date.

Example: to have the fiscal unity start on 1 January 2026, the request must reach the Belastingdienst by 1 April 2026.

Ready to start?

Use our tool to upload your KvK extracts and have the forms filled in automatically.