--- alternate_lang: de date_added: '2026-05-11T06:53:22.398000+00:00' date_modified: '2026-05-11T10:00:15.680417+00:00' description: 👉 Caution at the (Interest) Barrier! Always maintain a sufficient buffer below the exemption threshold of EUR 3.0 million net interest expense! 👉 Because once a keywords: - LinkedIn lang: en title: 👉 Caution at the (Interest) Barrier! type: article url: http://leasing-pilot.com/en/news/caution-at-the-interest-barrier-2/ --- 1. [News](/en/news/) 2. 👉 Caution at the (Interest) Barrier! # 👉 Caution at the (Interest) Barrier! 👉 Caution at the (Interest) Barrier! Always maintain a sufficient buffer below the exemption threshold of EUR 3.0 million net interest expense! 👉 Because once a ![👉 Caution at the (Interest) Barrier!](/media/thumbs/news_image/linkedin-dabcfacd16.webp.400x400_q85.webp) 👉 Caution at the (Interest) Barrier! Always maintain a sufficient buffer below the exemption threshold of EUR 3.0 million net interest expense! 👉 Because once an interest carryforward has been built up, it makes it harder to utilize the exemption threshold in subsequent years! The majority of companies are not affected by the interest barrier rule, as they can rely on the exemption threshold. This states that the deduction restrictions of the interest barrier do not apply if the net interest expense — i.e., interest income minus interest expenses — does not reach EUR 3.0 million per annum. What many companies underestimate: Even reaching or slightly exceeding the EUR 3.0 million threshold triggers the full effect of the interest barrier — with negative consequences for the current year and for subsequent years! While the portion of interest expense that cannot be claimed is generally carried forward indefinitely as a so-called "interest carryforward", this has negative consequences for subsequent years: 👉 This interest carryforward makes it harder (and potentially prevents) drawing the "interest barrier free pass" in the coming years, as the existing interest carryforward is counted toward the net interest expense of the following year. Please ensure that you always maintain a sufficient safety margin below the exemption threshold and do not build up an interest carryforward! Now for the good news: It's quite straightforward! We support you efficiently in reducing the relevant tax interest expense! 👉 Feel free to reach out to me! We will coordinate with your tax advisor! What should you keep in mind? 👉 Interest is time-based! The earlier we start working for you in 2026, the easier it is to optimize the interest barrier! #LeasingPilot #InterestBarrier #CorporateFinance #Treasury #CFO #Leasing [View on LinkedIn](https://www.linkedin.com/feed/update/urn:li:activity:7459495854307958784/)