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Die Zinsschranke – wie geht es weiter?
Interest Limitation Rule – What Are the Next Steps?
Art 4 of the Anti-Tax Avoidance Directive (ATAD) requires the EU member states to introduce an interest limitation rule. This provision should have been transposed into national law by December 31st, 2018. However, member states with national targeted rules, which are “equally effective” to the interest limitation rule set out in ATAD, may apply these targeted rules until January 1st, 2024, at the latest. In the Commission’s notice of December 7th, 2018, the Commission listed the member states whose measures were considered “equally effective”; contrary to Austria’s viewpoint, Austria’s national law does not meet the Commission’s criteria. Matthias Mayer analyses the criteria used by the Commission to assess the equal effectiveness and outlines possible scenarios with regard to the implementation of an interest limitation rule in Austria.
I. Ausgangslage
Aufbauend auf den Vorarbeiten der OECD in BEPS-Aktionspunkt 4 verpflichtet die EU Anti-Tax Avoidance Directive (ATAD) in ihrem Art 4 die Mitgliedstaaten der Europäischen Union zur Umsetzung einer Zinsschranke. Die Abzugsfähigkeit von betrieblich veranlassten Zinsaufwendungen soll insofern versagt werden, als der Saldo aus Zinsaufwend...