Interest limitation rule (EBITDA rule) |
Not all Member States have implemented ATAD's EBITDA rule, and there are Member States that instead apply their domestic EBITDA rule. Austria, Ireland and Slovenia do not apply EBITDA rule. Slovakia, Germany and Spain apply a domestic EBITDA rule. |
Exit taxation |
Member States had to introduce exit taxation rules or amend their existing ones in line with ATAD's exit taxation rules by December 31st, 2019. As per authors’ understanding, there are no deviations to the fulfillment of this deadline requirement. |
General Anti-Abuse Rule |
Member States had to implement a GAAR by December 31st, 2018. As per authors’ understanding, there are no deviations to the fulfillment of this deadline requirement. |
Controlled foreign company rules |
Member States shall implement ATAD's CFC rules by December 31st, 2018. Member States that do not apply CFC rules have to introduce ATAD's CFC rules in their tax legislation. France, Spain and Germany did not implement ATAD's CFC rules. |
Hybrid mismatches |
Member States have to implement ATAD II, in principle, by December 31st, 2019. The following Member States have adopted hybrid mismatches:
Draft ATAD II bill: Austria, Croatia, Czech Republic, France, Ireland, Luxembourg, Poland, Portugal, Slovenia, Sweden
Adopted ATAD II bill (application per January 1st, 2020): Belgium, Bulgaria, Denmark, Estonia, Italy, Netherlands, Slovakia |