Settlement model

ANDDepending on the method of tax settlement, a distinction is made between "non-group" units that settle the tax using individual form 200, and "group" units that settle the tax using an aggregate form 220.

• Groups
• No groups

TheGroupsConsolidated tax returns are made up of the declarants of model 220.

TheNo GroupsThey are made up of individual companies filing Form 200 that are not part of consolidated groups.