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Management Accounting

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De belangrijkste omstandigheid is de plaats waar de feitelijke leiding (waar bestuursleden leiding geven aan het lichaam) van het lichaam is gevestigd (feitelijke vestigingsplaats). Uitzondering op deze regel (art. 2 lid 4 Wet Vpb). deelneming Er is op basis van (art. 13 lid 3 Wet Vpb) sprake van gelijkstelling indien de belastingplichtige een bezit heeft van ten minste 5% van de stemrechten in een lichaam dat in een lidstaat van de EU is gevestigd of in een land waarmee Nederland een belastingverdrag heeft gesloten dat voorziet in een verlaging van belastingheffing op dividenden op grond van het aantal stemrechten.

Niet als deelneming worden gekwalificeerd: * De fiscale beleggingsinstelling (art. 13 lid 8 Wet Vpb); * Een belang in een beleggingsdeelneming (art. 13 lid 9 Wet Vpb). Hier komt in de plaats een deelnemingsverreking (in feite een tegemoetkoming aan de belastingplichtige).

De wetgever stelt dat als een deelneming ter belegging wordt aangehouden, geen sprake is van een verlengstuk, zoals bij een deelneming en houdster. Deelnemingsvrijstelling is niet van toepassing (art. 13 lid 9 en 10 Wet Vpb). Een beleggingsdeelneming is een deelneming: * Waarvan de bezittingen voor meer dan 50% onmiddellijk of middelijk bestaan uit vrije beleggingen, of; * Waarvan de bezittingen voor meer dan 50% onmiddellijk of middelijk bestaan uit financieringen van de houdster of aan haar verbonden lichamen dan wel uit bedrijfsmiddelen die aan haar ter beschikking worden gesteld.

Er zijn 2 uitzonderingen als de deelneming is onderworpen aan een belasting naar de winst die resulteert in een voor Nederlandse begrippen reële heffing, kwalificeert ook een beleggingsdeelneming als een deelneming. Daarnaast kan het zo zijn dat beleggingen wel in het kader van de bedrijfsuitoefening aangehouden worden. Bijvoorbeeld een deelneming van een verzekeraar die beleggingen aanhoudt ter dekking van mogelijke claims. Ook dan kan deze deelneming onder de toepassingen van de deelnemingsvrijstelling vallen.

* 9.6.5 Liquidatieverliezen
Uitgangspunt deelnemingsvrijstelling is dat winsten niet dubbel belast mogen worden. Geldt ook voor verliezen die niet dubbel aftrekbaar mogen zijn. Als een deelneming wordt geliquideerd en de liquidatie-uitkering lager is dan dat wat voor de deelneming is opgeofferd (het opgeofferd bedrag), wordt op deze deelneming verlies geleden dat in principe onder de deelnemingsvrijstelling valt (niet aftrekbaar). Echter, (art. 13d lid 2 Wet Vpb) stelt dat liquidatieverliezen aftrekbaar zijn. Het verlies is de liquidatie-uitkering minus het opgeofferd bedrag

9.7 (Afgewaardeerde) vorderingen
Heeft een maatschappij een vordering die minder waard is dan de nominale waarde, dan mag deze vordering worden afgewaardeerd van de Nederlandse winst. Het gaat bijvoorbeeld niet goed met de schuldenaar en de kans bestaat dat de vordering niet (volledig) geïnd kan worden.

9.7.2 Vervreemden dan wel overbrengen van afgewaardeerde vordering
Wordt een vordering op een deelneming afgewaardeerd ten laste van de Nederlandse winst, dan is het interessant om deze vordering binnen het concern over te dragen aan een concernvennootschap die gevestigd is in een land waar een laag belastingtarief geldt. Een eventuele opwaardering van deze vordering, omdat het weer beter gaat met de schuldenaar, wordt dan belast tegen dat lage tarief. Dus: afwaardering tegen Nederlands tarief en opwaardering tegen laag buitenlands tarief

* Aandelenfusie
De aandelenfusiefaciliteit is opgenomen in (art. 3.55 Wet IB), maar is ook van toepassing in de Wet Vpb via de schakelbepaling in (art. 8 lid 1 Wet Vpb). Art. 3.55 Wet IB zegt dat als een aandelenpakket wordt verkocht aan een vennootschap die daarvoor als tegenprestatie eigen aandelen bezit, er geen winst hoeft te worden genomen.
De faciliteit is van toepassing als: 1. Een in Nederland ofwel in EU gevestigde vennootschap tegen uitreiking van eigen aandelen en eventueel met bijbetaling een dusdanig aandelenbezit verwerft in een in Nederland of in de EU gevestigde vennootschap dat zij meer dan de helft van de stemrechten kan uitoefenen; of 2. Een in Nederland gevestigde vennootschap tegen uitreiking van eigen aandelen en eventueel met bijbetaling een dusdanig aandelenbezit verwerft in een buiten de EU gevestigde vennootschap dat zij meer dan de helft van de stemrechten kan uitoefenen.

Bedrijfsfusie
Wat ook vaak gedaan wordt, is het laten uitzakken van (een zelfstandig onderdeel van) de onderneming tegen uitreiking van aandelen. In plaats van een echte aandelenruil, wordt nu de daadwerkelijke onderneming geruild tegen uitreiking van aandelen (bedrijfsfusie). Op basis van (art. 14 Wet Vpb) wordt de meerwaarde van de onderneming niet belast als de voortzetter van de onderneming doorgaat op de oude fiscale boekwaarden. De bedrijfsfusie faciliteit is te vergelijken met de geruisloze inbreng van een eenmanszaak in een BV op basis van art. 3.65 Wet IB.

Juridische fusie
Dit is de rechtsfiguur dat twee (of meer) vennootschappen (verdwijnende vennootschappen) samensmelten tot één vennootschap (verkrijgende vennootschap). Dit kan een bestaande of een nieuwe vennootschap zijn.
De activa en passiva gaan dan onder algemene titel over op de verkrijgende vennootschap. In beide gevallen wordt als gevolg van (art. 14b Wet Vpb) de verdwijnende vennootschap geacht een winst te hebben behaald ter grootte van het verschil tussen de werkelijke waarde van de verdwenen activa en passiva en de boekwaarde ervan. Op basis van lid 2 hoeft de winst niet te worden genomen, mits de verkrijgende vennootschap doorgaat op de oude fiscale boekwaarden.

Juridische splitsing
Als een vennootschap zoveel activiteiten heeft ontwikkeld dat het noodzakelijk wordt om deze te herstructureren in verschillende BV’s, is juridische splitsing een mogelijkheid. Dit is de rechtsfiguur waarbij een vennootschap: * Wordt gesplitst in twee (of meer) nieuwe vennootschappen (verkrijgende vennootschappen) waarbij de splitsende vennootschap ophoudt te bestaan (verdwijnende vennootschap); * Gedeeltelijk wordt gesplitst in twee (of meer) nieuwe vennootschappen (verkrijgende vennootschappen) waarbij de splitsende vennootschap blijft bestaan.

* Te verrekenen verliezen
Een verlies mag op grond van [ (art. 20 Wet Vpb) ] worden verrekend met de belastbare winsten van het voorafgaande jaar (carry back) en de 9 volgende jaren (carry forward). Het oudste verlies wordt het eerst verrekend. In verband met de economische crisis mag je ervoor kiezen om een verlies in 2010 3 jaar terug te wentelen. In ruil daarvoor mag dit verlies dan maar 6 jaar vooruit gewenteld worden. Dit is een eenmalige faciliteit die voor 2009, 2010 EN 2011 geldt.

Handel in vennootschappen met compensabele verliezen
Het te verrekenen verlies kan 9 jaar naar voren geschoven worden. Hierdoor zou n lege BV met een bedrag aan te verrekenen verliezen toch een behoorlijke waarde kunnen hebben. Immers, de koper van de aandelen in de BV kan de winsten die hij eventueel in deze BV gaat behalen, nog verrekenen met de openstaande verliezen. Zo ontstond in het verleden dus een levendige handel in verlies-BV’s.

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