Application and termination of the group regime for the annual accounts of Dutch companies

Every Dutch B.V. or N.V. (private limited company or public limited company; hereinafter: company) must prepare annual accounts and file them with the Handelsregister (Trade Register). If the company is part of a group, there is an exception to these obligations: the application of the ‘group regime’ under Civil Code Book 2 section 403 (hereinafter: group regime). This leaflet discusses the significance of the group regime and the conditions attached to its application. It also covers the termination of the group regime.

Download the publication 'Application and termination of the group regime for the annual accounts of Dutch companies'.