{"id":1052,"date":"2020-02-26T22:02:08","date_gmt":"2020-02-26T21:02:08","guid":{"rendered":"https:\/\/novio.tax\/?p=1052"},"modified":"2024-05-01T22:03:14","modified_gmt":"2024-05-01T20:03:14","slug":"brazilian-court-rules-on-interpretation-of-substantial-economic-activity-of-dutch-holding-companies-for-application-of-thin-capitalization-rules","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/braziliaanse-rechtbank-spreekt-zich-uit-over-interpretatie-van-substantiele-economische-activiteit-van-nederlandse-houdstermaatschappijen-voor-toepassing-van-thin-capitalization-regels\/","title":{"rendered":"Braziliaanse rechtbank oordeelt over interpretatie van substanti\u00eble economische activiteit van Nederlandse houdstermaatschappijen voor toepassing van thin-capitalization-regels"},"content":{"rendered":"<article>\n<div class=\"gradient\">\n<p><strong>Achtergrond van de zaak<\/strong><\/p>\n<p>The Netherlands HoldCo. (de kredietverstrekker) en Unilever Brasil Ltda (de kredietnemer) tekenden een leningsovereenkomst. Universal Brasil Ltda betaalde rente aan de Nederlandse Holdco.<\/p>\n<p>Volgens de Braziliaanse thin-capitalization regels zijn uitgaande rentebetalingen van een Braziliaanse entiteit aan haar buitenlandse verbonden kredietverstrekker, door middel van leningsovereenkomsten, aftrekbaar voor de inkomstenbelasting. Als de buitenlandse verbonden kredietverstrekker echter een ingezetene is van een belastingparadijs of onderworpen is aan een geprivilegieerd belastingregime, moet aan bijkomende vereisten (verhouding vreemd vermogen\/eigen vermogen en de rentelasten zijn zakelijk) worden voldaan om de aftrek van rente te waarborgen. De Braziliaanse belastingdienst heeft de economische activiteit van de kredietverstrekker in twijfel getrokken.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>Op 31 december 2019 heeft de Braziliaanse Administratieve Raad van Beroep bij de Belastingdienst zijn beslissing gepubliceerd over de inhoud van \"economische activiteit\" van een Nederlandse holding, die een lening verstrekt aan haar verbonden entiteit in Brazili\u00eb. De zaak betrof de toepassing van de Braziliaanse thin-capitalization regels. De Braziliaanse rechtbank oordeelde dat de kredietverstrekker, een Nederlandse holding, onvoldoende economische activiteiten had. Daarom waren de thin-capitalization regels van toepassing en was een deel van de rente niet aftrekbaar in Brazili\u00eb. Dit resulteerde in (gedeeltelijke) dubbele belasting voor de Groep.<\/p>","protected":false},"author":1,"featured_media":1053,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Brazilian Court rules on interpretation of substantial economic activity of Dutch holding companies for application of thin-capitalization rules - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/braziliaanse-rechtbank-spreekt-zich-uit-over-interpretatie-van-substantiele-economische-activiteit-van-nederlandse-houdstermaatschappijen-voor-toepassing-van-thin-capitalization-regels\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brazilian Court rules on interpretation of substantial economic activity of Dutch holding companies for application of thin-capitalization rules - NovioTax\" \/>\n<meta property=\"og:description\" content=\"On December 31, 2019, the Brazilian Administrative Council of Tax Appeals\u2019 published its decision involving the substance of \u201ceconomic activity\u201d of a Dutch holding company, lending to its related entity in Brazil. The case involved the application of the Brazilian thin-capitalization rules. The Brazilian court ruled that the lender, a Netherlands holding company, had insufficient economic activities. Hence, the thin-capitalization rules applied and part of the interest was not-deductible in Brazil. 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