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 amendment aims to prevent individuals from avoiding taxes by excessively borrowing from their own companies. It modifies existing tax laws to address tax deferral and avoidance strategies related to such loans. The changes will affect individuals who lend money to their own companies and seek tax advantages. It seeks to ensure fairer tax contributions and prevent the misuse of corporate structures for personal tax benefits.