Alle aantekeningen die nodig zijn om een goed cijfer te behalen voor dit vak. Bevat zelfgetekende illustraties ter verduidelijking. Geschreven n.a.v. de minor advies bedrijfsovername.
, (vp:
Holdin
€20.
DGbo E
x envo deel EV
n. €140.
s €180 000
electi
e .000 Passi
deeln.
vrijst. werk
BV
Resultaat: 1 Activa EV
bv is geen €600.0 €16
bv 00 0.00
We gaan ( €840.0 0
00)
2 keuzes: GW
verkoopt
aandelen
verkoopt
activa +
passiva
Verkoop aandelen: (je kapt er mee)
[Stap 1]: Wat is de Werk BV waard? waarde ond. €160.000 (600.000 -/- 440.000)
meerwaarde €240.000
goodwill €200.000
-------------
€600.000
lat. € 44.000 (10 % over €440.000)
-------------
€556.000
[stap 2]: Richting Holding
€556.000
[stap 3]: waarde Holding? voor verkoop €140.000
stap 2 €556.000+
deeln. weg €180.000-
--------------
€516.000
[stap 4] Netto? €516.000 op -/- €20.000 vp = €496.000
€496.000 x 25% = €124.000
€516.000 -/- €124.000 = €392.000
, Verkoop Activa en Passiva (je kapt ermee):
[stap 1] Wat is de werk BV waard? Winst €440.000 (Stille res. + gw) ⇐ VPB!
vpb €100.000
------------
€340.000 pure winst
EV €160.000
------------
€500.000
[Stap 2] Richting holding €500.000
[stap 3] Waarde Holding? EV holding €140.000
stap 2 €500.000+
deeln. weg €180.000-
-------------
€460.000
Er gaat nu €100.000 vpb + €110.000 box 2 bel. = €210.000 naar de fiscus
Het kost de VPB + bel richting de fiscus. Dat zijn de enige kosten. Voor de rest gaat het door
deeln. vrijstelling onbelast naar boven toe.
Opties
verzekering van risico tot koersdaling
calloptie koopt, hoop je dat de koers omhoog gaat
putoptie koopt, hoop je dat de koers omlaag gaat
Casus 3 bedrijfsoverdracht DGA VRAAG 1 op TENTAMEN!!!
Lesweek 2 (eerste college gemist!)
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