The Dutch State Secretary of Finance has issued Decree No. 2024-12473 of 30 May 2024, which was published in the Official Gazette on 14 June 2024. Decree No. 2024-12473 updates and replaces Decree No. BLKB2013/110M of 25 March 2013 on non-deductible interest. In particular, the decree contains the policy for Article 10a of the Corporate Tax Act 1969, which stipulates that interest on debts is …