Consultatievoorstel excessief lenen bij eigen vennootschap: Nut en noodzaak van de maatregel

Translated title of the contribution: Consultation proposal excessive borrowing from own company: Utility and necessity of the measure

Mitra Tydeman, Maarten van Brummen

Research output: Contribution to journalArticleScientificpeer-review

Abstract

When outlining the measure on excessive borrowing from own company, the government indicated that proportionality and deferral and avoidance possibilities will be important factors in the exact design of the measure. Given the outline outlined by the secretary of state, the need for the measure would only arise to the extent that there would be actual deferral or avoidance of taxation.
However, according to the authors, within the current tax frameworks, there is only limited deferral or postponement of taxation due to borrowing from one's own company. Against that background, the necessity and usefulness of the measure is therefore low. However, this is not to say that the measure does not have a major impact.
Translated title of the contributionConsultation proposal excessive borrowing from own company: Utility and necessity of the measure
Original languageDutch
Article numberWFR 2019/59
Pages (from-to)343-347
Number of pages5
JournalWeekblad Fiscaal Recht
Volume2019
Issue number7280
Publication statusPublished - 28 Mar 2019
Externally publishedYes

Keywords

  • excessive borrowing
  • director major shareholder

Fingerprint

Dive into the research topics of 'Consultation proposal excessive borrowing from own company: Utility and necessity of the measure'. Together they form a unique fingerprint.

Cite this