Summary
Samenvatting Stappenplan bijzondere regelingen
- Course
- Institution
Korte samenvatting bijzondere regelingen vennootschapsbelasting
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nuria109506
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Bijzondere regelingenInnovatiebox:
12b
Laag belast naar effectief tarief van 9%
-
kleinere vennootschap v &o verklaring grotere moeten ook nog immaterieel
activum bv octrooi.
- terrotoriale binding met NL substance punt 5 BEPS
- forfaitaire regel 12bd periode max 3 jaar, saldo aan immateriel activum voordelen
vastgesteld op 25% van winst van het jaar met max 25 000 en vervolgens belast
tegen 9%
- anders nexusbenadering voor toerekening voordeln uit innovatiebox
- administratieplicht
VBI 6a VPB:
Subjectief vrijgesteld van VPB
- geen jaarlijkse aangifte
- geen uitdelingsverplichting
- vrijgesteld van inhouding dividendbelasting
Voorwaarden:
- doel en feitelijke werkzaamheden beleggen en heeft een semi open en karakter,
participanten kunnen vrij toe en uittreden
- rechsvorm nv, fonds voor gemengde rekening
- beleggen in instrumenten 1:1 wft banktegoeden
- gaat om publiek aantrekken van kapitaal dat collectief wordt belegt (geen
eenmanszaak)
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