Summary
Samenvatting stappenplan BOR
- Course
- Institution
stappenplan BOR DEEL 2 STOF
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nuria109506
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BOR DEEL 2 STOF:35B ™ 35F SW
- 35B faciliteit
- 35c hoe ziet ondernemingsvermogen eruit -> reele bedrijfsopvolging
- 35d: kwaliteit van ondernemer. (Degene van wie wordt verkregen)
- 35e voortzettingstermijn
- 35f uitzondering op verdeling geen invloed heeft op heffing ten gevolge van
overlijden.
Stappenplan altijd deze volgorde!
1. Begin in IB: Doorschuiffaciliteit
- uitvoeringsregeling IB
- besluit 4/09/2018
2. SW: Bedrijfsopvolgings-faciliteit SW
- uitvoeringsringsregeling schenk-erf
- besluit 17/01/2013
3. Invorderingswet: Betalingsfaciliteit
- uitvoeringsregeling IV
4. WBR: Overdrachtsbelasting
, Wel of geen faciliteit?
Begin in de IB stap 1.
Hoofdregel belast over fictieve vervreemdig tegen box 2 tarief van 26,9%
fictieve vervreemding= bij schenking of dood aandelen overdragen ART 4.16 ib
IB belasting over art 4.16 IB:
WEV/Verkoopprijs - Verkrijgingsprijs/Aankoopwaarde = vervreemdingsvoordeel
Belastbare winst
- aflossingen
= belastbaar bedrag
Rekenvoorbeeld:
Verkrijgingsprijs/aankoopwaarde= 0
verkoopprijs/wev = 650
aflossingen = 50
650-0=650
650-50 = 50
Hierover dan tarief van 26,9% IB box 2. zie art 2.12 IB
Dit is dan 161,40
600
161,40 -
= 438,60
Resterende moet nog erfbelasting betaald over worden!
Tegen een percentage van 20, 36 of 40% art 24 SW
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