If you wish with effect of the first of January 2020 to eliminate one or more companies from an existing tax grouping, it is essential that you should submit your petition to the relevant request before the current year-end. It may be advisable to disband a particular tax grouping with effect from the new year if you expect to sell one of the constituent companies in the course of 2020 or where you are keen to achieve tax rate optimisation by distributing the earnings between multiple companies.
Dutch version: Verbreking fiscale eenheid op verzoek