Wijziging van de Wet inkomstenbelasting 2001 en de Invorderingswet 1990 ter bestrijding van belastinguitstel en –afstel als gevolg van excessief lenen bij een eigen vennootschap (Wet excessief lenen bij eigen vennootschap)

This legislative procedure aims to prevent tax avoidance and the deferral of tax payments. It specifically targets situations where individuals borrow excessive amounts of money from a company they own, which can be used to artificially reduce their taxable income. This affects business owners and shareholders of private companies who borrow funds from their own entities, potentially leading to higher income tax liabilities if borrowing limits are exceeded.