20 May 2026 · 6 min read
Dutch fiscal unity requirements (2026)
The statutory requirements for a Dutch CIT fiscal unity: ownership, legal form, residency, financial year, profit rules and filing deadline.
To form a Dutch CIT fiscal unity, your group must meet several statutory requirements set out in article 15 of the Dutch Corporate Income Tax Act 1969. Here is the decision table with each requirement, its legal basis and the main exceptions, followed by an explanation of each requirement.
Decision table: does your group qualify?
| Requirement | Legal basis | What you check | Exception or pitfall |
|---|---|---|---|
| 95% ownership (legal and economic title, voting rights, profit, net assets) | art. 15(1) | shareholder register, articles, deed of share transfer | Indirect ownership through subsidiaries already or simultaneously joining counts (art. 15(3)). Legal and economic title not acquired simultaneously: art. 4 Fiscal Unity Decree 2003. Watch for STAK certification. |
| Parent's legal form | art. 15(4)(d) | KvK extract | BV, NV, cooperative, mutual insurer, or a foundation or association admitted as a housing corporation (art. 2(1)(d)), or a comparable foreign body. |
| Subsidiary's legal form | art. 15(4)(e) | KvK extract | Only BV or NV, or a comparable foreign body. |
| Resident in the Netherlands | art. 15(4)(c) | where effective management sits | A foreign body with a Dutch permanent establishment can participate under conditions (art. 15(8)). Papillon or sister fiscal unity via an intermediate or top company in the EU or EEA. |
| Same financial year | art. 15(4)(a) | articles of association | Parent incorporated at the start, a subsidiary incorporated during the year, or financial years not yet statutorily aligned: art. 5 Fiscal Unity Decree 2003. |
| Same profit rules | art. 15(4)(b) | special regimes (investment institution, tonnage regime, functional currency) | Exceptions by order in council (art. 15(7)). |
| Shares not held as inventory | art. 15(4)(f) | shareholder register | |
| Deadline | art. 15(9) | when the request is made | Start date no earlier than three months before the request. |
1. The ownership requirement (95%)
The parent company must hold at least 95% of the subsidiary's nominal paid-up capital. This threshold applies across five dimensions simultaneously: legal ownership, economic ownership, voting rights, profit entitlement and net asset entitlement on liquidation.
Does the parent meet the 95% threshold on all five dimensions? Then the ownership requirement is satisfied. Fail on even one dimension, and the fiscal unity cannot be formed. Read more about the five dimensions of the ownership requirement.
2. The legal form requirement
Not all legal forms can participate in a fiscal unity. The parent must be a BV, NV, cooperative, mutual guarantee association or social housing corporation. The subsidiary may only be a BV or NV.
A limited partnership (CV) does not qualify. A foundation or association only as a parent, and only as an institution admitted under the Housing Act. A foreign legal form must be comparable to a BV or NV.
3. The residency requirement
Both parent and subsidiary must be effectively resident in the Netherlands. Companies incorporated in the Netherlands but effectively managed from abroad do not meet this requirement.
A foreign entity with a permanent establishment in the Netherlands may qualify under certain conditions. Seek advice if this applies to your situation.
4. The financial year alignment requirement
Parent and subsidiary must share the same financial year. If the subsidiary has a different financial year, the fiscal unity can only be formed after the subsidiary's year has been aligned with the parent's. This requires a statutory amendment and takes time.
5. Same profit rules and not held as inventory
The same profit-determination provisions must apply to parent and subsidiary (article 15(4)(b) CIT Act 1969). And the parent may not hold the subsidiary shares, directly or indirectly, as inventory (article 15(4)(f)).
6. The filing deadline
The request must be filed within three months of the desired consolidation date (article 15(9) CIT Act 1969). File later, and the fiscal unity can no longer start at the desired time, but at the earliest three months before the request is made.
Example: you want the fiscal unity to start on 1 January 2026. The request must reach the Belastingdienst by 1 April 2026.
The detailed formation rules are set out in the Fiscal Unity Decree 2003, including article 4 (title not acquired simultaneously) and article 5 (financial year at incorporation).
Check whether your group qualifies
Want to know how to file the request? Read how to request a fiscal unity. Or use our eligibility check directly to quickly see whether your group meets the requirements.
About this page: written by Lowkey Automation (Chamber of Commerce 42057580, Amsterdam). The tool was built by a Dutch tax adviser. Last checked against the sources below on 3 October 2026.