{"id":3572,"date":"2024-01-04T04:00:00","date_gmt":"2024-01-04T04:00:00","guid":{"rendered":"im-56190"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"aanpassing-wet-excessief-lenen-bij-eigen-vennootschap","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/01\/04\/aanpassing-wet-excessief-lenen-bij-eigen-vennootschap\/","title":{"rendered":"Aanpassing Wet excessief lenen bij eigen vennootschap"},"content":{"rendered":"<p>Op grond van de Wet excessief lenen bij eigen vennootschap wordt het bovenmatige deel van de schulden, die de houder van een aanmerkelijk belang in een vennootschap aan die vennootschap heeft, aangemerkt als een regulier voordeel uit aanmerkelijk belang. Dat betekent dat dit deel van de schulden wordt belast in box 2 van de inkomstenbelasting. De wet geldt ook voor de partner van de houder van het aanmerkelijke belang en voor schulden, die zij gezamenlijk hebben. Het bovenmatige deel van de schulden is het totaal van de schulden, voor zover dat op de peildatum meer bedraagt dan &euro; 500.000. Eigenwoningschulden tellen niet mee voor deze regeling. De peildatum is 31 december van een kalenderjaar. Voor het jaar 2023 gold nog een schuldbedrag van &euro; 700.000. &nbsp;Het bedrag van &euro; 500.000 wordt vermeerderd met bedragen, die eerder op grond van deze regeling in de belastingheffing zijn betrokken.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | wetswijziging | Staatsblad 2023, 499 | 26-12-2023<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Op grond van de Wet excessief lenen bij eigen vennootschap wordt het bovenmatige deel van de schulden, die de houder van een aanmerkelijk belang in een vennootschap aan die vennootschap heeft, aangemerkt als een regulier voordeel uit aanmerkelijk<\/p>\n","protected":false},"author":1,"featured_media":3573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":["post-3572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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