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Discussietools |
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#801 |
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Secretaris-Generaal VN
Geregistreerd: 28 juli 2010
Berichten: 46.841
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#802 |
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Banneling
Geregistreerd: 4 juni 2004
Locatie: onder mijn wijnstok en vijgenboom
Berichten: 78.216
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#803 |
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Secretaris-Generaal VN
Geregistreerd: 28 juli 2010
Berichten: 46.841
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#804 |
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Banneling
Geregistreerd: 23 januari 2003
Berichten: 12.310
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#805 | |
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Banneling
Geregistreerd: 9 februari 2008
Berichten: 32.057
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Citaat:
Ze investeren niet. En de economie heeft investeringen nodig, heeft men mij altijd wijsgemaakt. |
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#806 | |
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Banneling
Geregistreerd: 23 februari 2011
Berichten: 7.192
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Citaat:
![]() ![]() Klleinlinks... |
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#807 |
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Perm. Vertegenwoordiger VN
Geregistreerd: 11 juni 2010
Berichten: 15.948
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En de belastingaftrek gaat dus ook over materiaal en vaste activa. De subsidiëring gaat dan wel weer over lonen en wedden. Premies voor aannemen oudere werknemers, schoolverlaters. etc. Belasting verminderingen allerhande en bijna gratis ter beschikking stellen van industrie gronden. Maar dat is voor jou waarschijnlijk te hoog gegrepen. Jij rijdt waarschijlijk ook met een aftrekbare bedrijfswagen, waarop Bartje en companen, zijn BIV niet van toepassing is.
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#808 |
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Banneling
Geregistreerd: 23 januari 2003
Berichten: 12.310
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#809 |
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Banneling
Geregistreerd: 9 februari 2008
Berichten: 32.057
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#810 | |
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Banneling
Geregistreerd: 23 januari 2003
Berichten: 12.310
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Citaat:
Je mag dus niet verkopen wanneer je geïnvesteerd hebt, maar na pakweg 4 maand ziet dat het de verkeerde richting uitgaat want dan speculeer je? |
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#811 | |
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Banneling
Geregistreerd: 9 februari 2008
Berichten: 32.057
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Citaat:
Je reageerde hierop : Uitgaven beperk je best door meer mensen aan het werk te helpen; niet door mensen werkloosheidsuitkering te ontzeggen. Ook niet door minder gepensioneerden te maken en meer werklozen.http://forum.politics.be/showthread....56#post5573656 t.t.z. je haalde er 1 zin uit. |
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#812 | |
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Banneling
Geregistreerd: 4 juni 2004
Locatie: onder mijn wijnstok en vijgenboom
Berichten: 78.216
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#813 |
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Perm. Vertegenwoordiger VN
Geregistreerd: 11 juni 2010
Berichten: 15.948
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Draft bill improves Belgian tax treatment of dividends on portfolio investments
24 February 2011 Hannes Laloo Senior Associate, België Patrick Smet Partner, België On 11 February 2011, the (resigning) Belgian government proposed a law which will make the Belgian tax treatment of dividends and the migration of Belgian companies more attractive. In this eAlert we would like to highlight the proposed abolition of (i) the "fixed financial asset" condition, in the context of the Belgian dividend received deduction, and (ii) the exit tax should a Belgian company transfer its seat abroad. Over a number of years, a significant number of changes have been made to Belgian tax law. These have been aimed at bringing the law into line with the European Directives and European fundamental freedoms. Nevertheless, there remain quite a few Belgian tax provisions that arguably breach European law. The European Court of Justice (through its case law) and the Commission (though infringement procedures) regularly take the view that the Belgian rules are incompatible with Community law. The work by these European watchdogs has lead to numerous changes in Belgian tax law which have been of great benefit to taxpayers. Once the proposed law becomes law, a number of inconsistencies with EU-law which had been uncovered or condemned by the European institutions will again be wiped from the Belgian statute books (although the proposed law also contains changes that are not EU-inspired). The two proposed changes that we would like to highlight in this eAlert flow directly from the European Commission's notices of breach. Belgian dividend received deduction Pursuant to the Parent-Subsidiary Directive (90/435/EEC), as amended, all EU Member-States must offer relief for dividend payments by qualifying EU subsidiaries to qualifying EU parent companies, to avoid double taxation of dividend income. In Belgium this dividend relief is offered through the dividend received deduction or DRD (DBI/RDT), and permits a deduction of 95% of any qualifying dividend received, including from companies established outside of the EU. According to the Belgian rules currently applicable, a participation must meet the following three basic conditions to qualify for the dividend participation exemption: (i) a minimum participation of 10% or an acquisition value of €2.5 million; (ii) the participation must be held for a minimum period of one year in full ownership and (iii) the participation must qualify as a fixed financial asset according to Belgian GAAP. Furthermore a set of subject-to-tax conditions must be satisfied at subsidiary level to benefit from the DRD. * Abolition of the fixed financial asset condition According to the proposed law the "fixed financial asset" condition, which was only introduced in 2002, will disappear, not only for EU-participations, but for all participations. This fixed financial asset condition requires (i) a durable relationship between the parent and the subsidiary and (ii) that the parent is able to influence its subsidiary's strategy. However, its validity has been challenged by the European Commission as it introduced an unacceptable additional condition to what was set out in the Parent-Subsidiary Directive. In December 2009 the Belgian Minister of Finance, in response to the European Commission's reasoned opinion, indicated that Belgium would change its legislation, but no concrete steps have been taken until now. * Impact The abolition of the fixed financial asset condition will bring a number of portfolio investments within the scope of the dividend exemption regime. This is especially the case where the acquisition value of an investment reaches €2.5 million, and the investing company did not intend to create a durable relationship with the company in which it invests. Exit tax If a Belgian company's seat is transferred abroad, it is currently treated as a liquidation giving rise to the taxation of all latent capital gains and exempt reserves, as well as withholding tax on the liquidation bonus (subject to exemptions if the shareholder is a qualifying parent company). That is unless the transferred company is a European Company (or a European Cooperative Company), which transfers its seat to another EU Member-State, to the extent that the assets and the exempt reserves are maintained in a Belgian establishment after the transfer. * Extension of the exemption to all Belgian companies According to the proposed law the exemption from the exit tax will be extended to all Belgian companies, subject to the same conditions that currently apply to the European Company and the European Cooperative Company. In March 2010 the European Commission formally requested that Belgium (together with Denmark and the Netherlands) change its legislation, as this exit tax is likely to dissuade businesses and companies from exercising their right to freedom of establishment under the Treaty. Belgium has now accepted that it must change its laws in this respect. * Impact Once the proposed change is enacted, the biggest obstacle to a Belgian entity transferring its legal seat to another EU Member State will be gone. However, the proposed law does in our view not go far enough, as it could be argued that even if no permanent establishment is maintained in Belgium, the exit tax should only apply on the eventual liquidation of the transferred company (or its transfer outside of the EU), and not at the time of the transfer of legal seat to another EU jurisdiction (see P. SMET and C. THOMPSON, "Emigratie van vennootschappen: einde van de Belgische exitheffing nabij?", Fiscaal Praktijkboek Directe Belastingen 2010-2011, Mechelen, Wolters Kluwer Belgium, 2010, 137-166; please let us know whether you would like to receive a copy of this article, which is only available in Dutch). It remains therefore to be seen whether the European Commission will abandon its proceedings. Other proposed changes Other proposed changes include inter alia: the abolition of the local surtaxes on European Economic Area (EEA) investment income for individuals; changes to the rules governing Belgian banking secrecy, to allow the exchange of banking information with Treaty jurisdictions when the Treaty includes an exchange of information clause; and the extension of the 15% withholding tax rate to dividends from certain qualifying EEA investment companies. |
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#814 |
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Banneling
Geregistreerd: 4 juni 2004
Locatie: onder mijn wijnstok en vijgenboom
Berichten: 78.216
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#815 |
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Banneling
Geregistreerd: 4 juni 2004
Locatie: onder mijn wijnstok en vijgenboom
Berichten: 78.216
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"Je liegt, je bent oerdom. Je vertelt niks dan onzin." (Good)
Zou dat een persoonlijke aanval kunnen zijn? Nee toch ?? Alléz, toch niet volgens Good (waarschijnlijk) Laatst gewijzigd door eno2 : 20 juli 2011 om 11:01. |
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#816 |
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Perm. Vertegenwoordiger VN
Geregistreerd: 11 juni 2010
Berichten: 15.948
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Vraag eens aan alle gevestigde partijen, waarom de schalen van de personenbelasting niet worden toegepast op dividenden. Het is dus ook een persoonlijke inkomstenbron net zoals het loon. Daar werkt men dus wel met loonschalen tot 52 %. Maar het systeem zit met zoveel achterpoortjes (met medeweten van onze advocaten-politici) in elkaar, dat het minstens 3 generaties zou duren om ze te sluiten.
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#817 | |
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Banneling
Geregistreerd: 4 juni 2004
Locatie: onder mijn wijnstok en vijgenboom
Berichten: 78.216
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Citaat:
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#818 |
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Banneling
Geregistreerd: 4 juni 2004
Locatie: onder mijn wijnstok en vijgenboom
Berichten: 78.216
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#819 |
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Perm. Vertegenwoordiger VN
Geregistreerd: 11 juni 2010
Berichten: 15.948
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Klopt, maar als de werkloosheid stijgt, heb je in de bedrijven waar gesaneerd wordt automatisch een dalende loonkost. De winst voor de aandeelhouders moet gewaarborgd blijven. De rest telt niet. Waarom moeilijk uitleggen als het gemakkelijk ook kan.
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#820 | |
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Banneling
Geregistreerd: 23 februari 2011
Berichten: 7.192
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Citaat:
Vanzelfsprekend was het veel beter voor iedereen dat die voordelen werden afgeschaft en dat de loonkosten verminderd zouden worden... maar daar komen onze vakbonden tegen in... |
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