ARTICLE · 12 MAY 1995

The Regime For Cross-Border Fiscal Unities

KPMG Meijburg & Co

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NetherlandsTax

This is contribution number 17 by KPMG Meijburg & Co regarding the Dutch regime for cross border fiscal unities.

Introduction

Until March 1994 the Dutch Ministry of Finance and virtually all tax practitioners assumed that the fiscal unity requirements had to be applied rigidly. As a result fiscal unities could only include resident companies which had been incorporated under Dutch law for corporation income tax purposes.

In March 1994, however, the Dutch Supreme Court allowed a fiscal unity to include a subsidiary, actually resident in the Netherlands but incorporated under foreign law (i.e. Netherlands Antilles law). The Supreme Court based this decision on the non-discrimination provision of the applicable Tax Arrangement.

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