The 30 April 2020 decision of the European Commission to extend its State aid investigation into the Netherlands' tax treatment of Inter IKEA was published in the Official Journal of the EU on 10 July 2020. The Commission's initial decision to open the investigation was issued in December 2017 concerning two Dutch tax rulings regarding IKEA IP and license fees that may have allowed Inter IKEA to pay less tax and provided an unfair advantage over other companies in breach of EU State aid rules.

The decision to extend the investigation was made because some of the facts and assumptions underlying one of the tax rulings have changed. In particular, Inter IKEA Systems, the focus of the investigation, has started to amortize the IKEA IP rights, the deduction of which has been confirmed by the Dutch tax authorities in annual tax assessments. With the decision, the scope of the investigation is extended to the annual tax assessments in order to examine whether the deduction of the amortization of the IKEA IP rights provided an advantage to Inter IKEA Systems, in breach of EU State aid rules.