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 amendment updates the 2001 Income Tax Act and the 1990 Collection Act. It aims to prevent tax deferral and avoidance by restricting the practice where business owners borrow excessive amounts of money from their own companies to avoid paying personal income tax. This change primarily affects company owners and shareholders who utilize loans from their own legal entities for personal use, potentially increasing their personal tax liability.