The deadline for opting for group corporate tax status is approaching

Taxpayers whose financial year corresponds to the calendar year and who wish to make use of this option for the 2027 tax year may submit their application to the tax authority for the establishment of group corporate tax status between 1 November and 20 November 2026.

This is a strict deadline; therefore, failure to meet it will mean that group corporate tax status cannot be established for the 2027 tax year. Domestic corporate groups would be well advised to consider the benefits associated with group corporate tax status.