Article 34h

An amount of interest that, pursuant to Article 14a, paragraphs 12 up to and including 14, Article 14b, paragraphs 9 up to and including 11, or Article 15ad, paragraph 1, as those articles read on 31 December 2018, was not deducted and, pursuant to Article 15ad, paragraph 8, as that article read on 31 December 2018, or by corresponding application of that article, was carried forward to the following year, shall, for the application of Article 15b, in the first year commencing on or after 1 January 2019, be added to the balance of interest referred to in Article 15b, paragraph 2. For the application of Article 15b, paragraph 3, point (c), the first sentence shall be disregarded.

An amount of interest that, pursuant to Article 14a, eighth paragraph, Article 14b, sixth paragraph, or Article 15ad, first paragraph, as those articles read on 31 December 2006, was not deducted and that, pursuant to Article VIIIc of the Act on Working on Profit (Wet werken aan winst) as that article read on 31 December 2018, is set off against the taxable amount of a subsequent year, shall, for the application of Article 15b, in the first year commencing on or after 1 January 2019, be added to the balance of interest as referred to in Article 15b, second paragraph. For the application of Article 15b, third paragraph, point c, the first sentence shall be disregarded.