The Netherlands Consulting on New Tax Group Regime

The Netherlands Ministry of Finance has announced the launch of a public consultation on the design of a new corporate tax group (consolidation) regime to replace the current fiscal unity regime, which was recently amended by emergency repair measures as a result of compatibility issues with EU law. The repair measures essentially limit certain benefits by providing that certain aspects of Dutch tax law are applied as if no fiscal unity exists ({News-2019-06-05/A/5-previous coverage}). Howe…