{"id":23719,"date":"2023-05-31T15:04:41","date_gmt":"2023-05-31T13:04:41","guid":{"rendered":"https:\/\/mysavings.be\/?post_type=info&p=23719"},"modified":"2023-05-31T15:05:25","modified_gmt":"2023-05-31T13:05:25","slug":"liquidatiereserve","status":"publish","type":"info","link":"https:\/\/mysavings.be\/nl\/infocentrum\/liquidatiereserve\/","title":{"rendered":"Liquidatiereserve"},"content":{"rendered":"

Sinds aanslagjaar 2015 kunnen kmo’s genieten van een permanent gunstig fiscaal regime door de aanleg van een zogenaamde \u201cliquidatiereserve\u201d.<\/p>\n

Concreet stellen liquidatiereserves (langere termijn) bedrijven in staat om op een belastingbesparende manier geld uit de vennootschap te halen.<\/p>\n

Wat is de roerende voorheffing?<\/h2>\n

Kleine ondernemers kunnen jaarlijks hun boekhoudkundige winst na belastingen (geheel of gedeeltelijk) inhouden op een aparte passivarekening, de zogenaamde liquidatiereserve. Over dit bedrag wordt door de vennootschap direct een belastingbedrag van 10% betaald.<\/p>\n

Bij latere ontbinding kan deze liquidatiereserve echter worden uitgekeerd zonder roerende voorheffing.<\/p>\n

Als de liquidatiereserve pas later wordt betaald, dus pas na het verstrijken van de wachttijd van vijf jaar, bedraagt de roerende voorheffing slechts 5%.<\/p>\n

Wie kan gebruik maken van de liquidatiereserves?<\/h2>\n

Alleen “kmo’s” kunnen gebruik maken van het liquidatiereservesysteem. Een “kleine onderneming” wordt gedefinieerd als een onderneming die in het voorlaatste afgesloten boekjaar een of meer van de volgende criteria niet overschrijdt:<\/p>\n

1. Het gemiddeld aantal werknemers per jaar is 50 of minder.
\n2. Een jaaromzet (exclusief btw) hebben van niet meer dan 9.000.000 euro.
\n3. Balanstotaal maximaal 4.500.000 euro.<\/p>\n

Welke winsten komen in aanmerking voor de liquidatiereserve?<\/h2>\n

Alleen boekwinsten na belastingen kunnen worden toegevoegd aan de liquidatiereserve. In het verleden gevormde reserves (zogenaamde \u201chistorische reserves\u201d) vallen dus niet onder de dekking.<\/p>\n","protected":false},"excerpt":{"rendered":"

Sinds aanslagjaar 2015 kunnen kmo’s genieten van een permanent gunstig fiscaal regime door de aanleg van een zogenaamde \u201cliquidatiereserve\u201d. Concreet stellen liquidatiereserves (langere termijn) bedrijven in staat om op een belastingbesparende manier geld uit de vennootschap te halen. Wat is de roerende voorheffing? Kleine ondernemers kunnen jaarlijks hun boekhoudkundige winst na belastingen (geheel of gedeeltelijk) […]<\/p>\n","protected":false},"author":13,"featured_media":7507,"template":"","class_list":["post-23719","info","type-info","status-publish","has-post-thumbnail","hentry","category-faq-nl"],"acf":[],"yoast_head":"\nLiquidatiereserve - MySavings<\/title>\n<meta name=\"description\" content=\"Sinds aanslagjaar 2015 kunnen kmo's genieten van een permanent gunstig fiscaal regime door de aanleg van een zogenaamde \u201cliquidatiereserve\u201d. 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