Choose your language:
News 3rd of December 2019 By Delphine Vanassche and Julie Vantomme

Does the new interest deduction limitation provide more deduction capacity for your interest?

Does the new interest deduction limitation provide more deduction capacity for your interest?

What is the existing regulation?

What are the implications of the new ATAD interest deduction limitation?

  • +Either 30%of the fiscal EBITDA; 
  • + Or 3 million euros.

What about the non-deductible portion?

To which loans does this apply?

  • + A change in the duration, interest rate or interest calculation, which was not contractually provided for prior to 17 June 2016;
  • +A change in the loan amount; 
  • + A change pertaining to the original parties involved
Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Delphine Vanassche
Delphine Vanassche
Julie Vantomme
Julie Vantomme