The Dutch Supreme Court issued a judgment on 5 September 2025 on whether interest deduction claims not denied under Article 10a of the Dutch Corporate Income Tax Act can still be denied under the abuse of law ("fraus legis ") doctrine. Article 10a concerns related party financing for the acquisition of an entity that becomes a related party subsequent to the acquisition. In such cases, the interest on the related party financing is not deductible unless certain conditions are met, including …