On June 4, 2012, the Dutch Ministry of Finance released its tax budget proposals for the fiscal year 2013. The proposals contain important changes for Dutch corporate taxpayers financed with net debt that currently generates tax deductible interest. The impact on holding, financing, licensing or principal companies, that generally do not have such net debt, should be limited. After review and discussion of the proposals by Dutch Parliament, the proposals are envisaged to come into effect as of January 1, 2013, as potentially amended during the legislative process.
Source & more info: Ernst & Young