Requirements for a Dutch CIT fiscal unity (2026)

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 are the five key requirements.

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.

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), foundation or foreign legal form that is not comparable to a BV or NV does not qualify.

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. The filing deadline

The request must be filed within three months of the desired consolidation date (article 15(8) CIT Act 1969). File later, and the fiscal unity starts on the date the Belastingdienst receives the forms.

Example: you want the fiscal unity to start on 1 January 2026. The request must reach the Belastingdienst by 1 April 2026.

Check whether your group qualifies

Use our eligibility check to quickly see whether your group meets the requirements.