Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 01 JANUARY 2025

(Belastingzaken) Over De Onzakelijke Lening

BUREN
BUREN
Contributor
BUREN

BUREN

BUREN is an independent, internationally oriented firm of lawyers, civil-law notaries and tax...

View firm profile
Explore more from BUREN

Navigating the complex landscape of non-arm's length loans requires careful attention to documentation, interest rates, and debtor creditworthiness from the outset.

NetherlandsTax
Linda van de Reep
Linda van de Reep
Walter Honing
Walter Honing
Author LinkedIn connections

De fiscale perikelen rondom de onzakelijke lening blijven een belangrijk aandachtspunt voor de praktijk. In deze bijdrage geven we enkele praktische handvatten om een (on)zakelijke leningsdiscussie met de Belastingdienst te voorkomen.

Daarnaast geven we een toelichting op de gevolgen van een onzakelijke lening voor de schenkbelasting.

1. Intro onzakelijke lening belastingheffing in de winstsfeer
De onzakelijke leningsproblematiek is primair in de winstsfeer opgekomen, te weten IB-winst, vennoot-schapsbelasting en tbs-werkzaamheid. Fiscaal geldt hierbij dat gelieerde partijen geacht worden zakelijk met elkaar te handelen, ook wel het ‘at arms length’-beginsel. In dat verband ontstaat een onzakelijke lening wanneer een geldverstrekking plaatsvindt onder zodanige voorwaarden en omstandigheden dat daarbij een debiteurenrisico wordt gelopen dat een onafhankelijke derde niet zou hebben genomen, of alleen tegen een winstdelende rente. Deze beoordeling vindt plaats op het moment van het

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Dutch Tax Plan 2027

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
NetherlandsTax
A&O Shearman
A&O Shearman
Article

OECD Consultation On Chapter VII (Intra-Group Services): Submitted Comments And Key Considerations

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
NetherlandsTax
BUREN
BUREN
Article

Dutch Tax Plans 2027: a predictable package in a minority government setting

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Budget Day 2026: Real Estate Update

The Dutch government has introduced several tax measures aimed at transforming the residential real estate market, including a reduction in transfer tax rates for investment properties and new subsidies for mid-rent housing development. These proposals seek to address housing shortages by improving investment conditions and facilitating cooperation between housing associations through targeted tax exemptions and enhanced borrowing capacity.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

China Cross-border Data Transfer: Enforcement Has Arrived

China's cross-border data transfer regime has moved from paper framework to active enforcement in 2026, with regulators issuing significant fines and new rules for both small and large data processors. The three-pathway framework of CAC security assessment, Standard Contract filing, and personal information protection certification is now fully operational, creating real compliance obligations for any business moving personal data out of China.
ChinaPrivacy
BUREN
BUREN
Article

China Revises Good Clinical Practice Rules

China's revised Good Clinical Practice for Drug Trials took effect on 1 September 2026, fundamentally reshaping the regulatory landscape for clinical trials by aligning domestic requirements with ICH E6(R3) standards. The new framework introduces streamlined regulations spanning just 54 articles across six chapters, while establishing comprehensive data governance requirements and clarifying ultimate accountability for sponsors, principal investigators, and clinical trial institutions. Companies conducting
ChinaFood, Drugs, Healthcare, Life Sciences
BUREN
BUREN
Article

Bankruptcy Of Hortilux, Agrilight And AP Nederland B.V.

Stefan van Wijk of BUREN has been appointed administrator following the bankruptcy of six Dutch companies operating under the Hortilux and Agrilight brands, which manufacture lighting installations for greenhouse horticulture and livestock housing. With over ten parties already expressing interest and intensive restart efforts underway, the administrator is preparing an information memorandum to facilitate potential acquisitions while maintaining operations in the interim.
NetherlandsInsolvency/Bankruptcy/Re-Structuring
BUREN
BUREN
Article

Practical Implications Of Consumption Restriction On Foreign Legal Representatives Of Chinese Companies

Foreign nationals serving as legal representatives of Chinese subsidiaries face significant practical consequences when their companies fail to comply with court judgments. Consumption restrictions may limit travel options, hotel stays, and other expenditures, while exit restrictions can prevent departure from China entirely. Understanding these enforcement measures and their implications is essential for foreign legal representatives operating in China's business environment.
ChinaLitigation, Mediation & Arbitration
BUREN
BUREN
Article

CJEU Provides Further Guidance On The Anti-abuse Rules Under The EU Parent-Subsidiary Directive

The Court of Justice of the European Union has ruled that Member States may deny dividend withholding tax exemptions under the Parent-Subsidiary Directive even when the receiving parent company maintains genuine economic activity. This landmark decision examines whether tax authorities can look beyond immediate corporate structures to assess the entire chain of transactions for artificial arrangements designed to obtain tax advantages.
European UnionTax
BUREN
BUREN
Article

Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
NetherlandsTax
BUREN
BUREN