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.