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Tax deductibility of financing costs: Austria

  • Eversheds LLP
  • -
  • Austria
  • -
  • April 5 2013

As a general principle of Austrian corporate tax law, costs relating to non-taxable income or non-taxable gains on assets are not deductible. Since

Tax deductibility of financing costs: Belgium

  • Eversheds LLP
  • -
  • Belgium
  • -
  • April 5 2013

In principle interest costs are deductible in Belgium provided that they are made in order to generate or maintain taxable income and are at arm's

Tax deductibility of financing costs: Italy

  • Eversheds LLP
  • -
  • Italy
  • -
  • April 5 2013

Italy's thin capitalization rule was abolished in 2008 and replaced with a regime under which interest and similar expenses that exceed interest

Tax deductibility of financing costs: United Kingdom

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • April 5 2013

In the UK, interest on debt is generally deductible for tax purposes, unless the deduction is denied or restricted due to: the thin capitalisation

Tax deductibility of financing costs: Germany

  • Eversheds LLP
  • -
  • Germany
  • -
  • April 5 2013

In Germany, interest on debt is generally deductible for tax purposes, unless the deduction is denied or restricted due to: taxation on excess of

Tax deductibility of financing costs: Ireland

  • Eversheds LLP
  • -
  • Ireland
  • -
  • April 5 2013

As a general rule, a full deduction against taxable income is available in Ireland for interest and other financing costs incurred by an Irish

Tax deductibility of financing costs: Spain

  • Eversheds LLP
  • -
  • Spain
  • -
  • April 5 2013

Financing costs in Spain are deductible, subject to new rules imposed with effect from 1 January 2012, which replaced its previous thin

Tax deductibility of financing costs: Poland

  • Eversheds LLP
  • -
  • Poland
  • -
  • April 5 2013

Interest paid on debt (loans and credits) is generally tax deductible for the debtor when paid as long as the debt was taken for the purpose of

Tax deductibility of financing costs: Denmark

  • Eversheds LLP
  • -
  • Denmark
  • -
  • April 5 2013

In Denmark ordinary business expenses are deductible in calculating a company's taxable income. This includes interest payments and other financing

Tax deductibility of financing costs: France

  • Eversheds LLP
  • -
  • France
  • -
  • April 5 2013

The French tax rules currently provide that, in principle, interest expenses paid are fully deductible in the year they accrue provided that the debt

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