{"id":1337,"date":"2023-03-21T07:45:01","date_gmt":"2023-03-21T06:45:01","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/een-fiscale-eenheid-vpb-per-1-januari-2023-het-kan-nog\/"},"modified":"2026-03-03T10:34:29","modified_gmt":"2026-03-03T09:34:29","slug":"a-corporate-tax-group-as-of-1-january-2023-its-still-possible","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/een-fiscale-eenheid-vpb-per-1-januari-2023-het-kan-nog\/","title":{"rendered":"A corporate tax group with effect from 1 January 2023: there\u2019s still time!"},"content":{"rendered":"

Please bear in mind that a request can only be backdated for a maximum of three months. <\/strong>If you wish to include a company in the tax group with effect from 1 January 2023, the application to do so must therefore before 1 April 2023<\/strong> have been submitted to the Tax and Customs Administration.<\/p>\n\n\n\n

The tax group<\/strong><\/h2>\n\n\n\n

What exactly is a tax group, and when can one be formed? Under certain conditions, a parent company may form a tax group with its (grand)subsidiaries. Firstly, the parent company must hold at least a 95% legal and economic interest in the subsidiary. Furthermore, the financial years must coincide and the same rules must apply when determining profit.<\/p>\n\n\n\n

In a tax group, the subsidiary\u2019s results are attributed to the parent company. The subsidiary does not cease to exist, but is no longer required to file its own tax return.<\/p>\n\n\n\n

Advantages and disadvantages of a fiscal unity<\/strong><\/h2>\n\n\n\n

There are various advantages to being part of a fiscal unity. For example, only one tax return needs to be filed, there is the option of horizontal loss relief, and intercompany transactions are not disclosed.<\/p>\n\n\n\n

One disadvantage is that each company is jointly and severally liable for the parent company\u2019s corporation tax liability, and that the small-scale investment allowance can only be claimed once.<\/p>\n\n\n\n

The main disadvantage of a fiscal unity is that the tax bracket step-up can only be utilised once. In 2023, the first \u20ac200,000 of profit is taxed at 19%, whilst the excess is taxed at 25.8%. For each company, the maximum benefit amounts to \u20ac13,600 (6.8% of \u20ac200,000), provided no fiscal unity is formed. Naturally, this applies only if the taxable amount can be allocated across several private limited companies on commercial grounds.<\/p>\n\n\n\n

You can read a detailed explanation of the pros and cons here: Forming a corporate tax group<\/a>.<\/p>\n\n\n\n

Retroactivity<\/strong><\/h2>\n\n\n\n

If you wish to form or extend a tax group, please bear in mind that a request has a maximum retroactive effect of three months. To form a tax group with effect from 1 January 2023, a request must therefore be submitted to the Tax and Customs Administration by 31 March at the latest.<\/p>\n\n\n\n

Are you looking to dissolve a tax group? A tax group cannot be dissolved with retroactive effect, but only with effect from today.<\/p>\n\n\n\n

Could forming or dissolving a tax group be an option for you? VWG would be happy to work with you to determine the best approach in terms of (corporate) tax.<\/p>","protected":false},"excerpt":{"rendered":"

Houd er dan rekening mee dat een verzoek een maximale terugwerkende kracht heeft van drie maanden. Als je een vennootschap met ingang van 1 januari 2023 in de fiscale eenheid wilt opnemen, moet het verzoek daartoe dus v\u00f3\u00f3r 1 april 2023 zijn ingediend bij de Belastingdienst. De fiscale eenheid Wat is een fiscale eenheid nou […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1337","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1337"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1337\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}