Group interest box
A similar regime, referred to as the ‘group interest box’ has also been proposed in the Netherlands for income from group financing activities, to which an effective tax rate of approximately 5% would apply. At the time of writing however, the investigation by the EU authorities into possible state aid is finalized. However the rules that are investigated by the EU authorities are amended at some points, which makes the situation on the time of writing unclear. At the time of writing, the facility is enacted, however it is not in effect. Keep a close watch on this site for more news on this.