18/July/2022
Two rulings regarding interest deductions on debts in a private equity funded acquisition structure.
Last Friday, the Dutch State Secretary of Finance advised against a member’s bill regarding an exit tax in the dividend withholding tax by way of a well-motivated letter. Amongst others, the tax is contrary to the EU freedom of capital and possibly also tax treaties. In view of the positions outlined in the letter, the bill might be withdrawn, ending the uncertainty over Dutch tax levies in cases of cross-border migrations and other restructurings.
Source: https://lnkd.in/emQfzUxs (PDF)