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On 18 September 2012 the Dutch Ministry of Finance
published its Tax Plan for 2013 and several accompanying Bills
(hereinafter: Tax Plan). The most important 2013 change for the
business community, is the restriction on the deductibility of
excessive interest on loans related to participations, was already
adopted before the summer and will have effect as of 1 January
2013. The most important change in the Tax Plan is the abolishment
of the Dutch thin capitalisation provision as of 1 January
2013.
1. INTRODUCTION
On 18 September 2012 the Dutch Ministry of Finance published its
Tax Plan for 2013 and several accompanying Bills (a total of six
Bills).
The most important change included in the Tax Plan for the
business community is the removal of the Dutch thin
capitalisation provision as of 1 January 2013. The background of
the removal of this provision is the new restriction on the
deductibility of excessive interest on loans related
