Netherlands/Germany/United Kingdom - Optimizing the Interest Deduction Rules – A Never-Ending Story
- Netherlands/Germany/United Kingdom
- Anouc van den Berg van Saparoea
- European Taxation, 2009 (Volume 49), No 1
- 1 January 2009
This article provides an overview of current developments regarding the limitation of interest deductions in the anti-abuse legislation applying in the Netherlands, Germany and the United Kingdom. A comparison between the different regimes attempts to determine whether it would be advisable to use German legislation to optimize the Netherlands interest deduction rules, or whether it would be better to amend the current legislation based on that applying in the three jurisdictions or enact new legislation as recently proposed by three Netherlands tax professors.