Netherlands: tax treatment of hybrid finance instruments in wake of two landmark cases
By Roderik Bouwman and Gabriël van Gelder
The Dutch Supreme Court has given its judgment in two landmark cases regarding the classification of hybrid finance instruments.
The question in both cases was whether shares can be requalified as a debt instrument for tax purposes.
As in many jurisdictions, the distinction between equity and debt for the purposes of taxation is of great importance. The Dutch Supreme Court’s final decision in both cases stated that the classification of shares under Dutch civil law is decisive…
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