Handle With Care: Dutch Tax Loss Compensation Rules and the Cancellation of Debt Income Exemption

In this article, Gabriël van Gelder and Timo Boon provide an update on the adverse Dutch corporate income tax consequences that may arise from a combination of the Dutch tax loss compensation rules and the Dutch cancellation of debt income exemption. We make a suggestion for a solution, but careful analysis remains required in this respect.

Please find an extract of the article below.

The full article can be found via: https://www.taxnotes.com/tax-notes-international/corporate-taxation/handle-care-dutch-tax-loss-compensation-rules-and-cancellation-debt-income-exemption/2024/01/29/7j2d1

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