The Tax Plan for 2013 was made available to the Lower House of parliament by the Minister of Finance on 18 September 2012. Details of the plan, which are in addition to the measures already agreed  and generally apply from 1 January 2013, are summarized below. Corporate income tax (a) Thin capitalization. The thin capitalization rules will be abolished. (b) Tax collection deferral. It will become easier to obtain a tax deferral for tax claims not exceeding EUR 12,000.