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Document 52022PC0216
Debt equity bias reduction allowance (DEBRA)
Voorstel voor een RICHTLIJN VAN DE RAAD tot vaststelling van regels voor een tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
- Initiative summary:
- This initiative aims to encourage companies to finance their investment through equity contributions rather than through debt financing. Over-indebtedness could threaten the stability of the financial system and increase the risk of bankruptcies, which would in turn increase unemployment. The initiative will introduce an allowance for equity-financed new investments to mitigate debt bias. The whole scheme will incorporate a number of robust anti-tax avoidance rules to ensure tax fairness.
- EuroVoc thesaurus:
- belastingbeleid; gemeenschappelijk tariefbeleid; belastingharmonisatie; belastbaar inkomen; rente; belastingvlucht; belastinggrondslag; vennootschapsbelasting; fiscaal recht; belastingaftrek
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- Documents:
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Ares(2021)3879996 (Inception impact assessment)Ares(2021)3879996 (Inception impact assessment)
Ares(2022)4893315 (Factual summary report of the public consultation)Ares(2022)4893315 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/01/2022 - 31/03/2022
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 14
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2022/216 final (Proposal for a directive)
Impact assessment
SWD/2022/146 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8