If you operate through multiple private limited companies (BVs), it may be financially advantageous, if feasible, to form a fiscal unity between the BVs. This is possible, under certain conditions, for both corporate income tax (CIT) and VAT.

The conditions are strict, and while this structure offers benefits, it also has several significant drawbacks. This Advisory Handbook covers the main aspects of fiscal unity for both CIT and VAT.
 

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Published on 12 March 2025

 

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