Term · BV & DGA
Fiscal unity (fiscale eenheid)
Two or more BVs treated as one for tax purposes. For corporate income tax, the parent must hold at least 95% of the subsidiary's shares; for VAT, more than 50% is required, plus organisational and economic ties.
In a fiscal unity for corporate income tax, only the parent files a return, and losses and profits of the BVs are offset against each other. Each BV still files its own annual accounts.
In a fiscal unity for VAT you file one VAT return and services between the BVs are not taxed. Each BV is then jointly and severally liable for the VAT of the whole unity.