1. Eligibility
  2. Company data
  3. Review
  4. Details
  5. Download

Eligibility check

Answer these questions to see whether a CIT fiscal unity is available.

Free check. € 39 excl. VAT when you download the completed forms.

  • Is the parent a BV, NV or cooperative?

  • Are all subsidiaries a BV or NV?

  • Does the parent hold ≥95% of each subsidiary's nominal paid-up capital (legally and economically)?

  • Are the parent and all subsidiaries effectively resident in the Netherlands?

  • Do the parent and subsidiaries share the same financial year?

  • Do the same profit-determination rules apply to the parent and the subsidiary/subsidiaries?

    For Dutch BVs and NVs this is almost always the case.

Confirm that the following do not apply: