The Netherlands published Policy Decision No. 2026-17016 of 10 September 2026 from the State Secretary of Finance on 22 September 2026, updating and replacing the prior decision on the interest deduction limitation (earnings stripping) rules issued in 2025. Policy Decision No. 2026-17016 contains several updates, including:
- A new section 2.2.7, introducing guidelines on the tax qualification of agreements involving the sale of future cash flows;
- A new section 2.5.2, clarifying the statutory…