belastingsgroep

Belastingsgroep, or tax group, is a Dutch fiscal construct under which a group of taxpayers can be treated as a single taxpayer for certain taxes through a fiscal unity (fiscale eenheid). The concept is used to simplify administration and to allow cross‑member reliefs such as offsetting profits and losses within the group.

The regime mainly applies to two areas: corporate income tax (vennootschapsbelasting) and value‑added tax (omzetbelasting). When a fiscal unity is formed, the participating entities are taxed as one entity for the relevant tax, subject to the rules and limitations that apply to the regime. In the VAT context, intra‑group supplies within the unity are generally treated as internal, with the group filing a single VAT return. In the corporate tax context, losses of one member can typically be offset against profits of other members within the unity, subject to the applicable rules.

Formation and conditions: The unity is formed by an election or agreement with the Belastingdienst (Dutch Tax Authority). The participating companies must be part of the same corporate group and have a close control relationship, usually through substantial ownership or voting rights, and there must be aligned corporate purposes. The entities involved are typically Dutch residents or otherwise eligible under Dutch law.

Consequences and liability: Members of a belastinggroep are jointly and severally liable for the group’s tax debts. The unity ends upon dissolution or certain ownership changes, with subsequent reallocation of assets and liabilities. The regime includes anti‑abuse safeguards and requires careful administrative handling and documentation.