Equity and debt are treated differently for tax purposes. For equity compensation in the form of dividends is not deductible. The costs of external financing in the form of interest are in principle deductible.
This difference in treatment encourages companies to finance with debt. However, Dutch corporation tax includes a number of regulations that restrict interest deductibility. In the following situations, this can be important:
Your legal structure is subject to change within your company and the environment. It is therefore important to regularly reflect on how to best structure your company. Would you like to change the structure or do you intend to reorganise? Then you have several options for restructuring.
As innovation is vital to the Dutch knowledge economy, the Dutch government is keen to provide encouragement in both technical and other areas. The Research and Development (Promotion) Act (in Dutch: Wet Bevordering Speur- en Ontwikkelingswerk, or WBSO for short) and the innovation box were created to serve precisely that purpose. These are attractive tax facilities that enable you to achieve significant...
Do you invest in environmentally friendly assets or assets that are energy efficient or generate renewable energy? Then make sure to miss no tax benefit and register your investment in good time!
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