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Practical Manual for Companies 2024.

Tax group (boxes 00009 and 00010)

Entities that have marked the boxes [00009] "Dominant entity of a tax group" or [00010] "Entity dependent on a tax group" in the "Other characteristics" subsection on page 1 of form 200, must complete the boxes in the "Tax group" section on page 1 bis, as indicated below.

  1. Tax group number (box 00040)
  2. Tax identification number of the representative/dominant entity (included in the tax group)
  3. Identification number of the parent entity (in the case of groups made up of subsidiaries only)