On 30 December 2014, the Netherlands published Decree No. BLKB2014/2137M in the Official Gazette. The decree, which applies from 16 December 2014, provides that under the Dutch fiscal unity regime, a fiscal group may be formed:
- Between a Dutch parent and a Dutch sub-subsidiary when the sub-subsidiary is held by one or more intermediaries resident in other EU jurisdictions, and
- Between multiple Dutch subsidiaries when they share a parent company resident in another EU jurisdiction
The chang…