MAJOR OVERHAUL DUTCH CORPORATE LAW AS OF OCTOBER 1, 2012
On October 1, 2012 the Act to simplify private limited liability companiesin the Netherlands (BV’s) came into force. The main purpose of the Act is ...
1. Introduction
1.1. Anti-abuse regulationAs per January 1, 2013, a new anti-abuse rule that restricts the deductibility of interest relating to the financing of participations will enter into force. This article 13L of the Dutch ...