Summary
Samenvatting Stappenplan Winst vs Kapitaal
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Handig stappenplan onderwerp winst vs kapitaal
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nuria109506
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Winst vs kapitaal1. winst
- totaalwinst 3.8 IB jo 8 vpb
- jaarwinst 3.25 ib jo 8 vpb GKG
2. kapitaal
- bewegingen tussen vennoot en aandeelhouder
- stortingen
- kapitaal
Kapitaal behoort niet tot belastbare winst.
1. Winstbepaling:
Eindvermogen
Beginvermogen - (af)
= vermogensmutatie
stortingen - (af)
onttrekkingen + (bij)
= winst commercieel
- HIR
- deelnemingsverlies
- niet aftrekbare kosten
= Fiscale winst 8 vpb
giften zakelijk - (aftrekbare giften 3.8 jo 8 vpb en ANBI 16 VPB) (af)
= belastbare winst 7 lid 3 VPB (kijk nog naar verminderingsgrond 9 en 10 VPB
verrekenbare verliezen - (Af) (zie apart doxc week 11)
= belastbaar bedrag 7 lid 2 Vpb
- Storinting
- formeel: gestoort kapitaal en agio
- informeel (anders dan op aandelen):
- bevoordeeling door vermogensverschuiving aandeelhouder ->
vennoot
- vanwege vennootschappelijke betrekking
- dubbele bewustheid (bevoordeling vennnoot en aandeelhouder)
BV: verkopen tegen lage prijs of geld lenen tegen te lage rente (arms length
beginsel 8,8b, 8ba) ZIE KENNISCLIP
- Ontrekking:
- formeel: winstuitdeling en terugbetaling kapitaal
- verkapt/vermomd:
- bevoordeling door vermogensverschuivng van vennoot ->
aandeelhouder
- dubbele bewustheid
- kan ook een niet zakelijke gift zijn waarbij persoonlijk belang zit
- Aftrekbare kosten (van winst)
- 8 lid 5 VPB
- niet prive
- gemengd -> wttelijke beperking
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