Dutch general thin capitalisation rules abolished and replaced by a specific interest deduction limitation rule *

Netherlands - November 30 2012
The Dutch government proposes to abolish its thin capitalisation rules from 1 January 2013 and at the same time to introduce a specific anti-abuse provision.

Co-authors: Henrik Stipdonk.

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The Netherlands - Budget 2013 *

Netherlands - September 19 2012
The Dutch government released its Budget 2013, containing the Tax Plan 2013 which includes certain amendments to Dutch tax law.

Co-authors: Folkert L. Idsinga, Eric Westerburgen, Jan-Willem de Tombe.

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Bill Budget 2013 adopted by the Senate *

Netherlands - July 12 2012
On July 10, 2012, the Senate adopted the Bill Budget 2013 (the "Bill") which includes various amendments to Dutch fiscal law.

Co-authors: Redmar Wolf, Harald van Dobbenburgh, Jan-Willem de Tombe.

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The Netherlands - draft bill budget 2013 submitted to the Lower House *

Netherlands - June 5 2012
On June 4, 2012, the State Secretary of Finance has submitted to the Lower House a draft bill (the "Bill") which includes various amendments to Dutch fiscal law.

Co-authors: Redmar Wolf, Harald van Dobbenburgh, Jan-Willem de Tombe.

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FOREX gains on tainted group debt exempt from Dutch corporate income tax *

Netherlands - February 28 2012
On the 24th of February, the Dutch Supreme Court ruled that FOREX gains on so-called "tainted group debts" are exempt from Dutch corporate income tax.

Co-authors: Henrik Stipdonk, Ruben de Wit.

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