Netherlands: “Fiscal unity regime” legislation introduced

Netherlands: “Fiscal unity regime” legislation

A bill to amend the “fiscal unity regime” on 16 October 2015 was presented to the Dutch Lower House. The bill provides for an amendment to Dutch tax law, in response to the findings of the Court of Justice of the European Union (CJEU) and subsequent judgments from the Court of Appeals, Amsterdam, that held that parts of the Dutch fiscal unity regime for corporate income tax purposes were contrary to the European freedom of establishment.

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In anticipation of this bill, the Deputy Minister of Finance issued a policy statement in late 2014 that granted, under certain conditions, requests for a fiscal unity of “sister companies” of an EU- or EEA-resident parent company, and for a fiscal unity between a domestic parent company and domestic sub-subsidiaries that are held through one or more EU- or EEA-resident intermediate holding companies. The bill is intended to codify the 2014 policy statement, and provide more details on what is possible under the policy statement. The bill also would make it easier to include Dutch permanent establishments of companies resident elsewhere in the EU or EEA in a fiscal unity, and it also would tighten the ownership requirement.


Read an October 2015 report prepared by the KPMG member firm in the Netherlands: Corporate Income Tax Fiscal Unity (Amendment) Bill

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