Selecting group taxation in corporate income tax until 15 January- Mazars Tax Newsletter 2019/2
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Selecting group taxation in CIT- Tax News 2019/2
Pursuant to the tax bill passed into law by Parliament on 13 November 2018, the option of setting up tax groups will be introduced also in the corporate income tax system from 1 January 2019.
The first and, in terms of the relevant deadline, most urgent aspect is that companies need to submit to the tax authority their declaration on selecting group taxation between 1 January 2019 and 15 January 2019 in order to be able to exploit the advantages inherent with group taxation already in 2019. Therefore, the rules provide that after the above deadline, companies do not have the opportunity to select group taxation for 2019.
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