Netherlands to abolish thin capitalisation regime

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Netherlands to abolish thin capitalisation regime

netherlands.jpg

As tradition dictates, the Dutch government presented its annual budget – including the annual tax plan – on the third Tuesday of September. Tax Plan 2013 is less detailed than previous years’ plans because of proposals already published in May, but includes the abolition of the Dutch thin capitalisation rules, as well as welcome provisions for the real estate market.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login
more across site & shared bottom lb ros

More from across our site

Despite the ongoing audit controversy, the firm’s tax and legal division saw revenue growth of 10.9%
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
Around 450 client-facing roles are due to be axed next week, it has been reported
The OECD may be making a mistake if a 2029 review is intended to outlast Trump in the hope of more favourable treatment from the US Democrats
Nexdigm has invested in Singapore-based infer360, a TP intelligence product designed by ex-PwC partners
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2026 Americas Tax Awards
Despite initial hopes that the reporting obligation had been suspended, compliance challenges brought by Brazil’s indirect tax reform are very much a reality
As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda
Advisers with pre-existing corporation tax or self-assessment accounts must now register or risk enforcement action from HMRC
India's tax authorities are increasingly scrutinising the rationale behind cross-border structures
Gift this article