Taxence

Onzakelijke tbs-lening blokkeert afwaardering

Back to overview

The Dutch Court of The Hague ruled that a loan from a shareholder to their own company, while legally valid under civil law, lacks commercial substance for tax purposes. Consequently, the resulting write-down of the receivable cannot be deducted in box 1 income tax, creating a significant tax planning limitation for business owners using intercompany financing structures.

Onzakelijke tbs-lening blokkeert afwaardering - Mediazone AI News