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ARTICLE · 19 NOVEMBER 2015

Dutch Tax Bill Introduced To Expand Fiscal Unity Regime

De Brauw Blackstone Westbroek
De Brauw Blackstone Westbroek
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This bill largely codifies a decree the State Secretary of Finance issued on 16 December 2014 expanding the fiscal unity regime in the Dutch Corporate Income Tax Act.

NetherlandsTax
Paul Sleurink
Paul Sleurink
Wiebe Dijkstra
Wiebe Dijkstra
Okke Suurenbroek
Okke Suurenbroek
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This bill largely codifies a decree the State Secretary of Finance issued on 16 December 2014 expanding the fiscal unity regime in the Dutch Corporate Income Tax Act. The bill allows fiscal unities between Dutch sister companies held by an EU/EEA resident parent company. It also enables a Dutch parent company and a Dutch sub-subsidiary to create a fiscal unity if the sub-subsidiary is held by an EU/EEA resident intermediate company. The bill is expected to come into force on 1 January 2016. In anticipation of this, multinational enterprises are advised to start investigating if it is advantageous for them to restructure in order to benefit from the new legislation.

New possibilities in tax bill to amend fiscal unity regime

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