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                    	Advies toegevoegd op  2 juni 2020
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   					   					<h3 class="category">INTERESTEN</h3>
   					<h1 class="title">Aftrekbaarheid van interesten op lening om dividend of kapitaal uit te keren</h1>
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                        															<div class="articleIntro"><p>De fiscus weigert soms de aftrek van interesten als ze betrekking hebben op een lening die is aangegaan om de uitkering van dividenden of kapitaal te financieren. </p><p>Op 19.03.2020 velde het Hof van Cassatie een arrest over zo’n zaak. Wat besliste het Hof, wat betekent dit arrest, en welke praktische gevolgen heeft dit voor vennootschappen die overwegen om voor een dividenduitkering of kapitaalvermindering te lenen?</p></div>
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