Dutch proposal would restrict interest deductions

European Tax Newsalert

The Dutch government has proposed to restrict interest expense deductions for debt used to finance qualifying participations. Under the bill, taxpayers could not deduct interest expense on "excessive" debt. This proposal would affect most US multinationals and private equity funds that have Dutch holding companies as well as Dutch operational companies/regional headquarters that also have a holding function.



Return to Tax research and insights
European Tax Newsalert archive