{"id":3965,"date":"2024-09-18T04:00:00","date_gmt":"2024-09-18T04:00:00","guid":{"rendered":"im-59208"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"wet-excessief-lenen-en-samenwerkingsverbanden","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/09\/18\/wet-excessief-lenen-en-samenwerkingsverbanden\/","title":{"rendered":"Wet excessief lenen en samenwerkingsverbanden"},"content":{"rendered":"<p>De Wet excessief lenen bij eigen vennootschap regelt dat als een aanmerkelijkbelanghouder meer dan &euro; 500.000 leent van de eigen vennootschap, het bovenmatige deel wordt belast in box 2. Het maximumbedrag wordt vervolgens verhoogd met het bedrag van dit bovenmatige deel. In beginsel worden alle civielrechtelijke schuldverhoudingen en verplichtingen in aanmerking genomen. Daardoor kunnen dubbeltellingen ontstaan in het geval een participant in een samenwerkingsverband een aanmerkelijk belang heeft in een bv, die een lening heeft verstrekt aan dat samenwerkingsverband. De dubbeltelling ontstaat doordat een crediteur van een personenvennootschap volgens het private recht twee samenlopende vorderingsrechten heeft die onafhankelijk van elkaar kunnen worden ingesteld.<\/p>\n<p>De voorgestelde maatregel regelt dat verplichtingen die voortkomen uit de verbondenheid van de participanten in een samenwerkingsverband, worden uitgesloten van het schuldenbegrip. Daarnaast wordt een samentelbepaling ingevoerd voor situaties waarin een schuld voor meer dan de nominale waarde bij verschillende belastingplichtigen die participeren in een samenwerkingsverband in aanmerking wordt genomen bij de berekening van het fictief regulier voordeel.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | wetsvoorstel | 17-09-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De Wet excessief lenen bij eigen vennootschap regelt dat als een aanmerkelijkbelanghouder meer dan &euro; 500.000 leent van de eigen vennootschap, het bovenmatige deel wordt belast in box 2. Het maximumbedrag wordt vervolgens verhoogd met het bedrag<\/p>\n","protected":false},"author":1,"featured_media":3966,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-3965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wet excessief lenen en samenwerkingsverbanden - 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\/09\/18\/wet-excessief-lenen-en-samenwerkingsverbanden\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wet excessief lenen en samenwerkingsverbanden - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"De Wet excessief lenen bij eigen vennootschap regelt dat als een aanmerkelijkbelanghouder meer dan &euro; 500.000 leent van de eigen vennootschap, het bovenmatige deel wordt belast in box 2. 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