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New interest deduction restriction



The government wants to introduce a new general interest deduction restriction. Roughly speaking, this measure comes down to the fact that the balance of interest paid and received is deductible up to 30% of the adjusted profit. Adjusted profit is profit before interest, tax, depreciation and other decreases in value. In addition, the interest deduction restriction will have a threshold of € 1 million. In principle, the non-deductible portion may be deferred.

Please note!

Please note!

The legislator envisages that companies will split up so that each individual company itself can make use of the € 1 million threshold. The legislative proposal, however, does not yet contain any specific provisions to counter such a split. But things can still change.

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