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                    	Advies toegevoegd op 20 februari 2015
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   					   					<h3 class="category">GELD UIT UW VENNOOTSCHAP HALEN</h3>
   					<h1 class="title">Kmo’s: een nieuw gunstregime voor liquidatieboni en dividenden</h1>
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<p> Zoals al een tijdje aangekondigd werd, voerde de Programmawet van 19 december 2014 <span class="source-reference">(BS 29.12.2014)</span> voor kmo’s een nieuwe gunstregeling in voor de belasting van liquidatieboni. Daarnaast kunt u op termijn op dividenden ook een verlaagde rv genieten. </p>
<p>Hoe werkt die nieuwe regeling precies? Wanneer gaat ze in? Wie kan ze genieten? En wat als u nog overgedragen verliezen heeft? </p>
<p>Wat houdt de zgn. onaantastbaarheidsvoorwaarde in en wat zijn de overige aandachtspunten?</p>
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