Press Release: State aid: Commission endorses Dutch ‘Groepsrentebox’ tax break scheme

The European Commission found that a Dutch plan to apply reduced taxation on revenue from intra-group loans under a scheme known as 'Groepsrentebox' does not constitute state aid. The Commission therefore closed a formal investigation procedure opened in 2007 to verify whether the measure would not confer a selective advantage on certain companies. In the light of commitments received from the Dutch authorities regarding the scope of the measure and the definition of groups, the Commission concluded that the measure, as amended by the commitments, will equally benefit all companies that receive interest from related companies regardless of their size, sector, or legal form.

European Commission: MEMO/09/323: Antitrust: Commission action against cartels – Questions and answers http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/09/323&format=HTML&aged=0&language=EN&guiLanguage=en

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