{"id":4057,"date":"2024-11-07T04:00:00","date_gmt":"2024-11-07T04:00:00","guid":{"rendered":"im-59813"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"let-op-de-hoogte-van-de-schuld-aan-de-eigen-bv","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/let-op-de-hoogte-van-de-schuld-aan-de-eigen-bv\/","title":{"rendered":"Let op de hoogte van de schuld aan de eigen bv!"},"content":{"rendered":"<p>Houders van een aanmerkelijk belang in een bv (5% of meer van de aandelen) moeten inkomstenbelasting in box 2 betalen over schulden aan de eigen bv voor zover deze op 31 december 2024 meer bedragen dan &euro; 500.000. Per 31 december 2023 gold een bedrag van &euro; 700.000. Dat betekent in voorkomende gevallen dat de schuld nog dit jaar moet dalen tot &euro; 500.000 om belastingheffing in box 2 te voorkomen. Eigenwoningschulden aan de bv zijn van deze regeling uitgezonderd, voor zover aan de bv een recht van hypotheek is verstrekt.<\/p>\n<p>Afhankelijk van de situatie kan het aanbeveling verdienen de schuld terug te brengen tot onder het maximum of de heffing in box 2 te accepteren.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 04-11-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Houders van een aanmerkelijk belang in een bv (5% of meer van de aandelen) moeten inkomstenbelasting in box 2 betalen over schulden aan de eigen bv voor zover deze op 31 december 2024 meer bedragen dan &euro; 500.000. Per 31 december 2023 gold een<\/p>\n","protected":false},"author":1,"featured_media":4058,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-4057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Let op de hoogte van de schuld aan de eigen bv! - 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\/11\/07\/let-op-de-hoogte-van-de-schuld-aan-de-eigen-bv\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Let op de hoogte van de schuld aan de eigen bv! - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Houders van een aanmerkelijk belang in een bv (5% of meer van de aandelen) moeten inkomstenbelasting in box 2 betalen over schulden aan de eigen bv voor zover deze op 31 december 2024 meer bedragen dan &euro; 500.000. 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