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samenvatting vennootschapsbelasting
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SAMENVATTINGVENNOOTSCHAPSBELASTING
2024-2025
Lina Vanhee
,Vennootschapsbelasting .............................................................................................................. 5
Hoofdstuk 1: Wie is onderworpen aan de vennootschapsbelasting ............................................. 5
1. Inkomstenbelastingen .................................................................................................... 5
2. Onderworpen aan de vennootschapsbelasting ................................................................ 5
Hoofdstuk 2: krachtlijnen van de vennootschapsbelasting ......................................................... 6
2. Vaststelling van de belastbare basis ................................................................................... 6
2.1. Art.183 WIB 92 ............................................................................................................ 6
2.2. Indeling belastbare winst volgens bestemming ............................................................. 6
1.3. Vrijstelbare winst......................................................................................................... 6
1.4. Belastbaar inkomen van de vennootschap ................................................................... 7
3. Tarieven ......................................................................................................................... 7
4. Aanslagjaar en belastbaar tijdperk ..................................................................................... 7
5. De aangifte ........................................................................................................................ 8
6. Ruling ................................................................................................................................ 8
Hoofdstuk 3: De KMO-vennootschap ......................................................................................... 8
1. Toepassingsdomein ........................................................................................................... 8
2. Criteria .............................................................................................................................. 9
Art. 1:24, §1 WVV ............................................................................................................... 9
Art. 1:24, §2 WVV ............................................................................................................... 9
Voorbeeld .......................................................................................................................... 9
Speciale gevallen: ............................................................................................................ 10
Hoofdstuk 4: belastbare inkomsten ......................................................................................... 10
Vergelijking PB - VenB .......................................................................................................... 10
1. Onroerende inkomsten .................................................................................................... 10
2. Roerende inkomsten ........................................................................................................ 10
3. Beroepsinkomsten........................................................................................................... 11
3.1. Belastbaar tijdperk................................................................................................... 11
3.2. De winstbestanddelen ............................................................................................. 11
4. Diverse inkomsten ........................................................................................................... 11
Hoofdstuk 5 : de beroepskosten .............................................................................................. 11
Art 49 WIB 92: Beroepskosten .............................................................................................. 11
Gedaan of gedragen: ........................................................................................................... 11
Art 52 en 52bis WIB 92 ......................................................................................................... 12
, Afschrijvingen ..................................................................................................................... 12
Afschrijfbare bestanddelen .............................................................................................. 12
Waarvan de gebruiksduur beperkt is en voor zover deze afschrijvingen: .............................. 12
Afschrijvingstermijnen ..................................................................................................... 13
Afschrijvingsbasis ............................................................................................................ 13
Fiscaal aanvaarde afschrijvingsstelsels ............................................................................ 13
Aanvang en einde............................................................................................................. 14
Hoofdstuk 6: de kaptiaalloze vennootschap als nieuwe norm ................................................... 14
Hoofdstuk 7: studie van de in principe belastbare winst ........................................................... 14
In principe belastbare winst ................................................................................................. 14
1.Gereserveerde winst ......................................................................................................... 15
1.1. Reserves ................................................................................................................. 15
1.2. Boekhoudkundige reserves ...................................................................................... 15
Belastbare reserves: aangroei is belastbaar .................................................................. 15
Belastingvrije reserves (zie 1.11): aangroei is niet belastbaar ......................................... 15
1.3 Fiscale reserves ........................................................................................................ 15
Fiscale reserves verschillen van de boekhoudkundige reserves: ..................................... 15
Enkel de aangroei van de fiscale reserves wordt belast .................................................. 16
1.4 Aangroei van de reserves ........................................................................................... 16
1.5 Verdoken reserves (= onzichtbare reserves) .............................................................. 16
Onderwaardering activa: .............................................................................................. 16
1.6 Liquidatiereserve .................................................................................................... 17
1.8 Correcties op de aangroei ........................................................................................... 18
1.11 Belastingvrije reserves ............................................................................................ 19
1.11.1 Waardeverminderingen voor waarschijnlijke verliezen op handelsvorderingen 19
1.11.2 Voorzieningen risico’s en kosten ........................................................................ 20
1.11.3 Meerwaarden .............................................................................................. 21
2. Gerealiseerde meerwaarden op aandelen ........................................................................ 21
AANDELEN ...................................................................................................................... 22
3. Gespreid te belasten meerwaarden ................................................................................. 22
Voorbeeld .................................................................................................................... 24
4. Gerealiseerde meerwaarden op bedrijfsvoertuigen........................................................... 25
7. Herwaarderingsmeerwaarden (HWMW) ........................................................................... 25
, VOORBEELD .................................................................................................................... 26
1.11.4 Kapitaalsubsidies ............................................................................................. 26
1.11.5 Gewestelijke steunmaatregelen ........................................................................ 27
1.11.12 Opneming belastingvrije reserves .................................................................... 27
2. Verworpen uitgaven ......................................................................................................... 27
2.1 Wat?......................................................................................................................... 27
2.2 Onderscheid reserves en verworpen uitgaven ............................................................ 28
2.3 Indeling .................................................................................................................... 28
2.3.1 Niet-aftrekbare belastingen ................................................................................ 28
2.3.2 Geldboetes, verbeurdverklaringen en straffen van alle aard .................................. 31
2.3.3 Niet aftrekbare pensioenen en pensioenbijdragen ............................................... 32
2.3.4 Niet aftrekbare autokosten en minderwaarden op auto’s...................................... 32
2.3.5 Mobiliteitsbudget ............................................................................................... 34
2.3.7 Taks op de inscheping van een luchtvaartuig ....................................................... 35
2.3.8 Niet-aftrekbare restaurant- en receptiekosten en kosten voor relatiegeschenken
35
2.3.9 Kosten voor niet-specifieke beroepskleding ......................................................... 36
2.3.10 Overdreven intresten ........................................................................................ 36
2.3.11 De huurvergoeding betreffende een onroerend goed bij gebrek aan bijlage .......... 36
2.3.13 Abnormale of goedgunstige voordelen ............................................................... 36
2.3.14 Sociale voordelen ............................................................................................. 37
2.3.15 Maaltijd/sport/cultuur/ecocheques ................................................................... 38
2.3.16 Tussenkomst in medische kosten ...................................................................... 38
2.3.17 Liberaliteiten ............................................................................................... 38
2.3.18 Waardeverminderingen en minderwaarden op aandelen..................................... 38
2.3.19 Werknemersparticipaties en winstpremies ........................................................ 39
3. Vergoeding van het kapitaal .............................................................................................. 39
3.2 De uitgekeerde winst ................................................................................................ 39
3.4 Gedecreteerd dividend ............................................................................................. 40
3.5 Intresten van rentegevende voorschotten .................................................................... 40
3.6 Kapitaalvermindering door terugstorting aan de aandeelhouders .............................. 41
3.7 Inkoop eigen aandelen + verdeling maatschappelijk vermogen ................................... 41
Hoofdstuk 8: bepaling van de belastbare winst ........................................................................ 42
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