Summary
Samenvatting Bedrijfsopvolging (BOR)
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Deze samenvatting is gemaakt voor het tentamen van Bedrijfsopvolging (BOR).Deze samenvatting kan gebruikt worden voor de studie Finance, Tax & Advice aan de HvA.
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2022Samenvatting
Bedrijfsopvolging
COLLEGEJAAR 2022 – 2023: BLOK 2
, Inhoudsopgave
Week 1.......................................................................................................................................................... 2
Opbouw van de Wet IB........................................................................................................................................2
Fiscaal partnerschap............................................................................................................................................2
De positie van de dga en zijn familiebedrijf.........................................................................................................3
Week 2.......................................................................................................................................................... 4
Rangorderegeling van de aandelen.....................................................................................................................4
Begrip aanmerkelijk belang (AB)..........................................................................................................................4
Inkomen uit het aanmerkelijk belang..................................................................................................................5
Week 3.......................................................................................................................................................... 6
Bedrijfsopvolgingfaciliteiten binnen de Wet IB....................................................................................................6
Verlies uit aanmerkelijk belang............................................................................................................................7
Week 4.......................................................................................................................................................... 8
Bedrijfsopvolgingfaciliteiten binnen de Successiewet..........................................................................................8
Fiscale woonplaats binnen de Successiewet........................................................................................................8
Verkrijging krachtens (wettelijk) erfrecht............................................................................................................8
Schenkbelasting....................................................................................................................................................9
Waarderingsregels binnen de Successiewet........................................................................................................9
Tarief....................................................................................................................................................................9
Vrijstellingen binnen de erfbelasting.................................................................................................................10
Vrijstellingen binnen de schenkbelasting...........................................................................................................10
Week 5........................................................................................................................................................ 10
Waardering van het ondernemingsvermogen binnen de Successiewet............................................................10
De bedrijfsopvolgingsregeling binnen de schenk- en erfbelasting.....................................................................10
Week 6........................................................................................................................................................ 11
Huwelijksgoederenregime..................................................................................................................................11
Info kap / uitdeling.............................................................................................................................................11
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