{"id":3669,"date":"2024-02-29T04:00:00","date_gmt":"2024-02-29T04:00:00","guid":{"rendered":"im-56816"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"verbouwing-voor-rekening-bv-was-uitdeling-van-winst-aan-dga","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/02\/29\/verbouwing-voor-rekening-bv-was-uitdeling-van-winst-aan-dga\/","title":{"rendered":"Verbouwing voor rekening bv was uitdeling van winst aan dga"},"content":{"rendered":"<p>Een bv exploiteerde een veehouderij. De bv heeft in 2012 een woning gekocht voor haar dga, die woonde in de bedrijfswoning bij de veehouderij. De koopsom bedroeg &euro; 637.500. Het pand is gekocht zodat de bedrijfswoning beschikbaar kwam voor de dochter van de dga. De dochter van de dga was ook werkzaam in de onderneming van de bv. De woning is door de bv in 2013 voor &euro; 373.415 verbouwd en aan de dga verhuurd voor &euro; 1.000 per maand. In 2014 is de woning voor &euro; 570.000 aan de dga verkocht.<\/p>\n<p>Naar het oordeel van de Rechtbank Zeeland-West-Brabant heeft de bv in 2013 een uitdeling van winst aan de dga gedaan. De uitdeling bestond uit de kosten van de verbouwing. Deze kosten heeft de bv uitsluitend gemaakt ter bevrediging van persoonlijke behoefte van de dga. In zakelijke verhoudingen zou de bv dergelijke uitgaven niet hebben gedaan. De bv had geen zakelijk belang bij de verbouwing. De verhuur van de woning voor &euro; 1.000 per maand is niet zakelijk, gezien de totale investering van ruim &euro; 1 miljoen<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Rechtbank Zeeland-West-Brabant | jurisprudentie | ECLINLRBZWB2024653, 22\/2460 | 06-02-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Een bv exploiteerde een veehouderij. De bv heeft in 2012 een woning gekocht voor haar dga, die woonde in de bedrijfswoning bij de veehouderij. De koopsom bedroeg &euro; 637.500. Het pand is gekocht zodat de bedrijfswoning beschikbaar kwam voor de<\/p>\n","protected":false},"author":1,"featured_media":3670,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":["post-3669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Verbouwing voor rekening bv was uitdeling van winst aan dga - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/02\/29\/verbouwing-voor-rekening-bv-was-uitdeling-van-winst-aan-dga\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Verbouwing voor rekening bv was uitdeling van winst aan dga - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Een bv exploiteerde een veehouderij. De bv heeft in 2012 een woning gekocht voor haar dga, die woonde in de bedrijfswoning bij de veehouderij. De koopsom bedroeg &euro; 637.500. 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