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Financing in Belgium and The Netherlands

Stephen Brunner, Corporate International Tax, Deloitte Amsterdam, and Pascal Van Hove, Corporate International Tax, Deloitte Brussels, discuss the new financing regimes in Belgium and The Netherlands

 
Stephen Brunner Corporate International Tax Deloitte Amsterdam and Pascal Van Hove Corporate International Tax Deloitte Brussels discuss the new financing regimes in Belgium and The Netherlands
 
Belgium has long had an attractive corporate tax regime for international companies: the Belgian coordination centre (BCC). Also The Netherlands had an attractive regime known as the CFM regime. As both systems were deemed incompatible with international law and are being phased out the Belgian and Dutch authorities had to find an alternative system by which both countries could retain their attraction for investors without contravening EU law.
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