According to a communication of the FTA of 25 February 2020, companies under common management can form a VAT group for the declaration of VAT. All companies in such a VAT group are considered as a single taxable entity for VAT purposes. The total turnover of the VAT group is decisive for determining the tariff. Applications for the formation of a VAT group are accepted until 31 May.
Further information can be found in the FTA Communication.