{"id":3975,"date":"2024-09-18T04:00:00","date_gmt":"2024-09-18T04:00:00","guid":{"rendered":"im-59213"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"voorstellen-dividendbelasting","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/09\/18\/voorstellen-dividendbelasting\/","title":{"rendered":"Voorstellen dividendbelasting"},"content":{"rendered":"<h4>Behoud inkoopfaciliteit<\/h4>\n<p>In Nederland is de inkoop van aandelen in principe belast met dividendbelasting. Op basis van de inkoopfaciliteit in de dividendbelasting is een aandeleninkoop door een beursfonds onder voorwaarden vrijgesteld van dividendbelasting. Deze inkoopfaciliteit is ingevoerd zodat de inkoop van aandelen door Nederlandse beursfondsen fiscaal niet nadeliger wordt behandeld dan de inkoop van aandelen door buitenlandse concurrenten. Met het Belastingplan 2024 zou de inkoopfaciliteit per 1 januari 2025 worden afgeschaft. Dat wordt teruggedraaid.<\/p>\n<h4>Wijziging inhoudingsvrijstelling<\/h4>\n<p>Voorgesteld wordt om de keuzemogelijkheid voor een inhoudingsvrijstelling in de dividendbelasting aan te passen. Indien een inhoudingsvrijstelling van toepassing is, hoeft geen dividendbelasting te worden ingehouden. Toepassing van de inhoudingsvrijstelling in deelnemingssituaties en binnen een fiscale eenheid is nu een keuze. Deze keuzemogelijkheid vervalt; de inhoudingsvrijstelling wordt in deze situaties verplicht.<\/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>Behoud inkoopfaciliteit<\/p>\n<p>In Nederland is de inkoop van aandelen in principe belast met dividendbelasting. Op basis van de inkoopfaciliteit in de dividendbelasting is een aandeleninkoop door een beursfonds onder voorwaarden vrijgesteld van<\/p>\n","protected":false},"author":1,"featured_media":3976,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-3975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Voorstellen dividendbelasting - 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\/voorstellen-dividendbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Voorstellen dividendbelasting - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Behoud inkoopfaciliteit In Nederland is de inkoop van aandelen in principe belast met dividendbelasting. 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