Tax Plan for 2013 presented to parliament – details

Further details have become available concerning the Tax Plan for 2013 which was presented to the Lower House of parliament by the Minister of Finance on 18 September 2012 (see Netherlands-1, News 18 September 2012). Details of the plan, which generally applies from 1 January 2013 if not indicated otherwise, are summarized below.
Corporate income tax
(a) Thin capitalization.
The thin capitalization regime will be abolished which is motivated with the reasoning that the regime ha…