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ARTICLE · 19 JULY 2016

Netherlands Proposes Modifications To Interest Deductibility Provisions

De Brauw Blackstone Westbroek
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The Dutch Ministry of Finance has launched a public consultation about the revision of certain statutory limitations on the deductibility of interest for Dutch corporate income tax purposes.

NetherlandsTax
Paul Sleurink
Paul Sleurink
Wiebe Dijkstra
Wiebe Dijkstra
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The Dutch Ministry of Finance has launched a public consultation about the revision of certain statutory limitations on the deductibility of interest for Dutch corporate income tax purposes. The main purpose of the proposed revisions is to fix a number of perceived loopholes which would restrict what is often considered the excessive leveraging of acquisitions of Dutch companies by private equity investors. These proposals were issued in response to a critical report published by two members of parliament. Other more fundamental non-tax proposals set out in this report are not addressed in the public consultation. Interested stakeholders can submit their input or propose amendments to the draft bill until 18 July.

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