Landmark case on deductibility of intercompany interest

On 16 July 2021, the Dutch Supreme Court released its judgement on the application of the abuse of law to the deductibility of interest. The case concerned a private equity firm which acquired the Dutch Hunkemöller-group. The outcome of the case provides new insights in the scope of the abuse of law doctrine as developed by the Dutch Supreme Court and can impact the deductibility of interest on intercompany loans. Please find more information with regard to these new insights here.