Can I Claim Interest on Business Loans (Rentelasten) as a Business Expense in Netherlands?
Interest on business loans is deductible for Dutch VPB, subject to the earnings-stripping rule: net interest expense is limited to the higher of 20% of fiscal EBITDA or EUR 1 million. For most Dutch SMEs, the EUR 1 million threshold means the restriction rarely applies. Related-party interest may face additional restrictions under Article 10a Vpb.
Finn does your books in Netherlands
AccountsOS runs full accounting for Netherlands businesses, tax, expenses and deadlines, in plain English. Ask Finn about yours, no signup needed.
What Belastingdienst (Dutch Tax and Customs Administration) says
Wet VPB 1969 Art. 15b: earnings-stripping rule (ATAD) — net interest limited to higher of 20% EBITDA or EUR 1 million. Art. 10a Vpb: anti-avoidance for related-party interest on tainted transactions. Disallowed interest carries forward indefinitely.
When you can claim
- Interest on bank loans, invoice financing, asset finance, and lease finance from unrelated lenders
- Net interest below EUR 1 million per year — fully deductible for most Dutch SMEs without an earnings-stripping test
- Bank arrangement fees and commitment fees on genuine commercial lending
When you cannot claim
- Net interest exceeding both EUR 1 million and 20% of fiscal EBITDA under the earnings-stripping rule
- Related-party interest under Art. 10a Vpb where the loan funds a capital contribution, acquisition of a related entity, or dividend to a related party, without commercial rationale
- BTW on interest payments — interest is BTW-exempt, so no input BTW is available
Good to know
Pro tip: Track the carry-forward of any disallowed interest each year. There is no time limit on the carry-forward. When EBITDA improves in a future year and creates headroom, the carried-forward interest becomes deductible at that point.
Important: For BVs with significant intra-group lending, the Art. 10a anti-avoidance rules are separate from earnings-stripping and can deny the deduction entirely. Always document the commercial rationale for intra-group loans with a proper loan agreement and arm's-length interest rate.
Stop guessing what you can claim in Netherlands
AccountsOS automatically categorises expenses with Belastingdienst (Dutch Tax and Customs Administration)-aware rules and tells you exactly what is claimable.
Try Free