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比利时进一步澄清利息扣除限制规则

(2024-01-31 17:26:09)

比利时进一步澄清利息扣除限制规则

 

18 January 2023

2023118

Report from Dr René Offermanns, Principal Associate, IBFD

勒内医生的报告奥夫曼斯国际财政文献局首席助理

On 12 January 2023, the Federal Public Service for Finance issued a circular providing further clarifications on the interest deduction limitation (EBITA) rule that has applied since 1 January 2019.

2023112日,联邦财政部发布了一份通知,进一步澄清了自201911日起适用的利息扣除限额(EBITA)规则。

Under the EBITA rule, excess borrowing costs up to 30% of the taxpayer's earnings before interest, taxes, depreciation and amortization (EBITDA) or EUR 3 million is deductible.

根据EBITA规则,可扣除高达纳税人息税折旧摊销前利润(EBITDA30%300万欧元的超额借贷成本。

The most important clarifications are summarized below.

最重要的澄清总结如下。

Exempt entities

豁免实体

Exempt entities include:

豁免实体包括:

financial undertakings;

金融事业;

taxpayers whose sole activity is to carry out a long-term public infrastructure project, provided that the project operator, financing costs, assets and profits are all located in the European Union; and

纳税人,其唯一活动是开展长期公共基础设施项目,前提是项目运营商、融资成本、资产和利润均位于欧盟;和

stand-alone entities.

独立实体。

Excess borrowing costs

超额借贷成本

The following items are considered equivalent to interest for the calculation of the excess borrowing costs, i.e. the difference between the interest paid and the interest received:

在计算超额借款成本时,以下项目被视为与利息等效,即支付的利息与收到的利息之间的差额:

depreciation costs of an intangible or tangible fixed asset insofar as the interest on borrowed capital was included in the acquisition value of that asset;

无形或有形固定资产的折旧成本,只要借入资本的利息包含在该资产的收购价值中;

stock reduction regarded as a professional cost, to the extent that interest on borrowed capital was included in the manufacturing price of those stocks or orders in progress;

股票减值被视为专业成本,因为借入资本的利息被包括在这些股票或订单的制造价格中;

compensation owed by the taxpayer to a foreign company that is part of the same group, which is, under the transfer pricing rules, limited to a premium for the provision of capital;

纳税人向属于同一集团的外国公司支付的补偿,根据转让定价规则,这仅限于提供资本的溢价;

exchange rate gains and losses insofar as they are realized on the payment of interest under a loan agreement;

贷款协议项下支付利息时产生的汇率损益;

guarantees and similar costs due under an agreement under which the counterparty, if the contractual conditions are met, has guaranteed the payment of a predetermined amount to a beneficiary;

根据协议应支付的担保和类似费用,根据该协议,如果合同条件得到满足,对手方已保证向受益人支付预定金额;

closing fees and similar costs (other than interest) payable as a result of entering into a loan agreement; and

因签订贷款协议而应付的结算费和类似费用(利息除外);和

a discount on interest-free or abnormally low-interest receivables (or debts) that is included in the profit of the taxable period (or is treated as a business expense).

应税期间利润中包含的(或作为业务费用的)无息或异常低息应收账款(或债务)的折扣。

Other forms of compensation

其他形式的补偿

Other forms of compensation are also considered equivalent to interest if:

如果出现以下情况,其他形式的赔偿也被视为等同于利息:

those costs (or revenues) constitute a consideration for making capital available; and

这些成本(或收入)构成提供资金的考虑因素;和

the recipient of those costs (or the payer of those revenues) has accepted their classification as costs (or revenues) that are economically equivalent to interest.

这些成本的接收者(或这些收入的支付者)已经接受将其归类为在经济上等同于利息的成本(或收入)。

Excluded loans

排除的贷款

For clarifications on excluded loans, see Belgium-1, News 15 October 2021.

有关排除贷款的说明,请参阅比利时-120211015日的新闻。

EBITDA corrections

EBITDA修正

The taxable income is increased by:

应纳税所得额增加:

depreciation and write-downs classified as expenses for the taxable period in question;

在相关纳税期间,折旧和减记被归类为费用;

exempt profit, i.e. the total of the excess borrowing costs not regarded as an business expense in one of the previous taxable periods; and

免税利润,即不被视为资本支出的超额借贷成本总额一上一个纳税期中的营业费用;和

the excess borrowing costs, with the exception of the part not regarded as a business expense.

超额借贷成本,但不包括被视为业务支出的部分。

Furthermore, group contributions, income exempt under the participation exemption, patent and innovation income, income exempt under a tax treaty and income from long-term infrastructure projects are excluded from EBITDA.

此外,集团捐款、参与豁免下的免税收入、专利和创新收入、税收协定下的免税收入以及长期基础设施项目的收入均不包括在EBITDA中。

Groups and restructurings

集团和重组

The main new clarifications for groups and restructurings are:

对集团和重组的主要新澄清是:

interest and costs (or revenues) that are economically equivalent to interest and payable to (or by) a resident company or a Belgian establishment belonging to that group are not taken into account for the determination of the excess borrowing costs;

在确定超额借款成本时,不考虑在经济上与利息等价的利息和成本(或收入),这些利息和成本应支付给(或由)居民公司或属于该集团的比利时机构;

for the determination of the excess borrowing costs, (i) the interest due to (or by) a Belgian group entity that is itself excluded from the interest deduction limitation scheme; and (ii) the interest due to (or by) a foreign group entity, must be taken into account;

确定超额借款成本时,我(I)(i)对本身被排除在利息扣除限制计划之外的比利时集团实体应付(或由其支付)的利息;以及(ii)对国外集团实体应付(或由其支付)的利息,必须予以考虑;

the minimum limit of EUR 3 million is divided proportionally among the Belgian group entities according to the size of the excess borrowing costs;

300万欧元的最小限额根据超额借贷成本的规模在比利时集团实体之间按比例分配;

a negative EBITDA amount of a Belgian group entity can be offset against the positive EBITDA amounts of the other Belgian group entities; and

比利时集团实体的负EBITDA金额可以与其他比利时集团实体的正EBITDA金额相抵消;和

in the case of a tax-neutral restructuring operation, the excess borrowing costs not classified as a business expense in one of the previous taxable periods are determined at the level of the acquiring company as if that operation had not taken place.

在税务中性的重组操作中,在之前的应税期间未被归类为营业费用的超额借款费用,在收购公司的层面上确定,就像该操作没有发生一样。

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