Toggle navigation


Call our advisers
+31(0)20-344 5900,

Or send us an email

Written by:
Bas Hollenberg


Customized Decision Fiscal Unity

The Decision Fiscal Unity 2003 is customized by adding an extra article. This article is about an potential loss with respect to the termination of a company with a permanent establishment. If it is plausible that it is already decided that the foreign activities of the to be incorporated company in the fiscal unity will be terminated, this loss generated form the termination can only be off-set in the fiscal unity for the amount of profits which can be allocated to this company.

As the loss will be effected with the preparing of the annual figures any loss generated from the termination will be off set with any profits in the Fiscal Unity without the amendment of article. The amendment has effect as well on the termination of the daughter company as well on the parent company of the fiscal unity.

Send this to a friend