Netherlands - New Legislation Regarding the Deductibility of Interest on Acquisition Loans
- R. Kok
- European Taxation, 2012 (Volume 52), No 4
- 6 March 2012
This note outlines the implications of a new interest deduction limitation that was introduced in the Budget 2012, which targets situations where a Dutch company acquires shares in another Dutch company and subsequently a fiscal unity is formed between the two, potentially allowing the interest costs incurred by the former to be set off against the profits of the latter.