On 16 Octobers 2015, legislation amending the Dutch fiscal unity regime was sent to the lower house of parliament. The legislation will incorporate into the Corporate Income Tax Act the {News-2015-01-06/A/9- Decree published 30 December 2014} that allows the formation of a fiscal unity (group):
- Between a Dutch parent and a Dutch sub-subsidiary when the sub-subsidiary is held by one or more intermediaries resident in other EU/EEA jurisdictions, and
- Between multiple Dutch subsidiaries when the…