Tax & VAT Group - Debt vs Equity Financing

Join us for the next session of our Tax & VAT Working Group.

Tuesday, 7 December 2021
12.00pm – 1.00pm CET on Zoom

Topic: Debt vs Equity Financing: What Tax Issues Should Businesses be Aware of?


Our next session will focus on tax issues around debt vs equity financing.

We will explore the following aspects:

  • Debt vs. equity/capital financing: can businesses freely decide which way to go?
  • Third-party financing vs. group financing: Is the tax treatment the same?
  • Limitation on interest rate: Is there a legal maximum interest rate on debt financing ?
  • Minimum taxation requirement at the level of the beneficiary?
  • Thin capitalization rules or similar restrictions on the tax deductibility of interest expense
  • Withholding taxes
  • Any Other local specificities to be considered?

Contributions welcome:
Members are encouraged to actively join the discussion and share their experience on this topic. If you have any questions please do not hesitate to contact Nina Fischer before the session (

 Online (Zoom)
The registration link has been shared with members. If you are interested in attending this webinar but did not receive the link, please contact Nina Fischer (

About the Tax & VAT Group:

Our technical working groups meet on a regular basis and provide a forum for discussing practical cases and business opportunities.

Participation in the technical groups is open to all EuropeFides member firms and their staff members. You are welcome to forward this invitation to your team members who might be interested.

We look forward to seeing you there.