site Object
(
    [id] => vlaatoal
    [siteArray] => Array
        (
            [id] => vlaatoal
            [name] => Tips & Advies Ondernemingsdatabank
            [url] => ondernemingsdatabank.indicator.be
            [folder] => 
            [query] => nl in ('VLTATAAL','VLTAAWAL','VLTAPAAL','VLTAPSAL','VLTABTAL','VLTABWAL','VLTAITAL','VLTAMIAL','VLTAHRAL','VLTAHDAL','VLTAVEAL','VLTAVGAL','VLTAVKAL','VLVMVMAL','VLTATEAL','VLTAEBAL','VLTAVEAL','VLTAFMAL')
            [artnl] => nl
            [cookiedom] => indicator.be
            [locale] => nl_BE.utf-8
            [dictionary] => default_dutch
            [dzquery] => na
            [bymailid] => na
            [csemail] => customer.services@larcier-intersentia.com
            [comurl] => ondernemingsdatabank.be
            [gaid] => 
            [edimail] => c.chauca@indicator.es,redactie@indicator.be
            [hasdz] => 
            [hasisearch] => 
            [haslib] => 1
            [hasdup] => 1
            [topinterval] => 60
            [bossappend] => 
            [nrofpages] => 08
            [enable] => 1
            [orderfrom] => order@indicator.be
            [kt_user] => webservice
            [kt_password] => paChac4v
            [folder_id] => 
            [maintenance] => 
            [commonid] => vlaatoal
            [thematization] => 
            [dev_url] => aavtestvl.indicator.be
            [dev_folder] => 
            [language] => NL
            [country] => vl
            [ds] => 
            [solr_query] => VLTATAAL,VLTAAWAL,VLTAPAAL,VLTAPSAL,VLTABTAL,VLTABWAL,VLTAITAL,VLTAMIAL,VLTAHRAL,VLTAHDAL,VLTAVEAL,VLTAVGAL,VLTAVKAL,VLVMVMAL,VLTATEAL,VLTAEBAL,VLTAVEAL,VLTAFMAL
            [alternative_ids] => Array
                (
                )

        )

    [ezineArray] => Array
        (
        )

    [fcfArray] => Array
        (
        )

    [promArray] => Array
        (
        )

    [_sitePropArray] => Array
        (
        )

    [_siteReplArray] => Array
        (
        )

    [addressArray] => Array
        (
            [lastname_cp] => 
            [street_name] => Tiensesteenweg
            [taxwin_email] => contact@larcier-intersentia.com
            [taxwin_copyright] => Taxwin © 2020 Larcier-Intersentia, alle rechten voorbehouden
            [ro_city] => Brussel
            [ro_zipcode] => 1000
            [ro_street_number] => 139 - Bus 6
            [ro_street_name] => Hoogstraat
            [ro_company_name] => Lefebvre Sarrut Belgium nv
            [ro_title] => Maatschappelijke zetel
            [thematax_tel_number] => Tel.: 0800 39 067
            [thematax_copyright] => Thematax © 2020 Larcier-Intersentia, alle rechten voorbehouden
            [indy_footer] => Contactgegevens <br>
Larcier-Intersentia  | Tiensesteenweg 306 | 3000 Leuven<br>
Tel.: 0800 39 067  | Fax: 0800 39 068
            [els_footer] => Maatschappelijke zetel <br />Lefebvre Sarrut Belgium nv | Hoogstraat 139 - Bus 6 | 1000 Brussel  <br /> RPR Brussel | Btw BE 0436.181.878
            [contact_title] => Contactgegevens
            [street_number] => 306
            [tel_number] => Tel.: 0800 39 067
            [tel_tm] => +32 (0)16 98 13 79      
            [vat_number] => Btw BE 0436.181.878
            [zipcode] => 3000
            [thematax_email] => contact@larcier-intersentia.com
            [thematax_street_number] => 1, bus 4
            [thematax_zipcode] => 2600
            [thematax_city] => Berchem
            [ompany_name2] => Larcier-Intersentia
            [web] => test
            [loyalty_agent] => Maria Galutkina
            [rpr_number] => RPR Brussel
            [socialtitle_cp] => 
            [loyalty_phone] => +32 (0)2 808 97 24
            [loyalty_mail_from] => Maria Galutkina - Online assistentie
            [loyalty_mail] => online.assistentie@larcier-intersentia.be
            [loyalty_fax] => Fax: 0800 39 068
            [fax_number] => Fax: 0800 39 068
            [thematax_larcier_url] => www.larcier-intersentia.com
            [thematax_company] => Larcier-Intersentia
            [thematax_street_name] => Roderveldlaan
            [loyalty_first_name] => Maria
            [taxwin_footer_logo] => xx
            [cs_email] => contact@larcier-intersentia.com
            [e_mail_tm] => offerte@larcier-intersentia.be
            [catal_url] => www.larcier-intersentia.com
            [city] => Leuven
            [company_logo] => https://d15obcrkb61b05.cloudfront.net/ww/indicator_larcier_logo_114px.png
            [company_name] => Larcier-Intersentia
            [country] => Belgie
        )

    [_contribArray] => Array
        (
        )

    [decodeAddresscharacters] => 1
    [isDevSite] => 
)


<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<meta name="googlebot" content="noarchive"/>
<meta name="author" content="Indicator" />
<meta name="copyright" content="Indicator" />
<meta name="description" content="" />
<title>Geheime commissielonen: fiscus te streng? -  Tips &amp; Advies Ondernemingsdatabank</title>
<link rel="canonical" href="https://www.mijntipsenadvies.be/2015-09/geheime-commissielonen-fiscus-te-streng-VLTAFMAR_EU02041501" />
<!-- CSS -->
<link rel="stylesheet" type="text/css" href="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/reset-fonts-grids/reset-fonts-grids.css" />
<link rel="stylesheet" type="text/css" href="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/menu/assets/skins/sam/menu.css" />
<link rel="stylesheet" type="text/css" href="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/container/assets/skins/sam/container.css" media="screen" />

<link rel="stylesheet" href="//code.jquery.com/ui/1.10.4/themes/blitzer/jquery-ui.css">
<link rel="stylesheet" type="text/css" href="/css/menubar.css"  media="screen"/>
<link rel="stylesheet" type="text/css" href="/css/structure.css"  media="screen"/>

<!--[if lt IE 8]>
	<link rel="stylesheet" type="text/css" href="/css/ie7.css">
<![endif]--><link rel="stylesheet" type="text/css" href="/css/vlaatoal.css" media="screen"/>
<link rel="stylesheet" type="text/css" href="/css/print.css" media="print"/>
<link rel="stylesheet" href="https://d3sxy2z0ijo7zx.cloudfront.net/css/article_generic.css" type="text/css" media="all" />
<!-- END CSS -->
<!-- FavIcon -->
<link rel="shortcut icon" href="/images/vl/vlaatoal/favicon.ico" type="image/x-icon" /> 
<!-- JS INCLUDES -->

<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/yahoo-dom-event/yahoo-dom-event.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/container/container-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/connection/connection-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/datasource/datasource-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/menu/menu-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.9.1/jquery.min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jqueryui/1.10.4/jquery-ui.min.js"></script>
<script type="text/javascript" src="https://d3sxy2z0ijo7zx.cloudfront.net/js/jquery.cookie.js"></script>
<script type="text/javascript" src="/js/vl/main.js"></script>

    <script type="text/javascript" src="https://s3-eu-west-1.amazonaws.com/cdn.indicator.com/js/indicookiepolicy.js"></script>
    <script type="text/javascript">
        /**/
        (function ($) {
            $(document).ready(function () {
                var data = {
                    'cookie': {
                        'path': '/'
                    },
                    'banner': {
                        'title': 'Cookiebeleid',
                        'body': 'Vervolgt u het gebruik van deze website, dan geeft u aan akkoord te gaan met het gebruik van cookies.  Wilt u meer weten over ons cookiebeleid, klik dan <link>hier<\/link>.',
                        'button': 'Accept'
                    }
                };
                /**/
                data.banner.body = data.banner.body.replace(/<link>(.+?)<\/link>/i, '<a class="line" href="/privacy#cookies" target="_blank">$1' + '</a>');
                /**/

                new IndiCookiePolicy(data);
            });
        })(jQuery);
        /**/
    </script>
<!-- END JS INCLUDES -->
</head>

<body class=" yui-skin-sam">

<div id="doc4" class="yui-t2">
	<!--Start Header-->
	<div id="hd" class="pageHeader">
		<div id="pageHeaderImage">
									<div id="headerPromo"><div style="height:70px;">&nbsp;</div></div>
							
		<div id="pageHeaderLeft">
			<div id="headerText">
				<!-- header tabs -->
				<ul style="clear:right; margin-top:20px;">
																	<li><a href="/login/controle/geheime_commissielonen__fiscus_te_streng_/VLTAFMAR_EU02041501/related?cookieChecked=1"><span>Inloggen</span></a></li>																		<li><a class="subscribe" href="/subscribe"><span>Abonneren</span></a></li>
															</ul>
				<!-- end header tabs -->
			</div>
		</div>
	</div>
<div style="clear:both;"></div>
	</div>
    <div style="clear:both;"></div>
    <!-- End Header -->
    <!-- Start Body -->
   <div id="bd">
	<div id="yui-main">
		<div class="yui-b">
			<div id="contentContainer" class="yui-g">
            	<!-- Start Breadcrumb -->
				<div id="breadCrumb"><a href="/">Home</a> &raquo; Advies: Geheime commissielonen: fiscus te streng?</div>
            	<!-- End Breadcrumb -->
				<!-- Print Header -->
				<img class="printOnly" src="/images/vl/vlaatoal/banner_bg.jpg" width="650" height="70"/>
				<!-- end Print Header -->
                <div id="artHead">
                    <div class="lu">
                        <div class="epheader">
                            <ul>
                                                                <li class="print"><a href="javascript:print();">Print dit advies</a></li>
                            </ul>
                            <div style="clear:both;"></div>
                        </div>
                    	Advies toegevoegd op  3 september 2015
                    </div>
                    
   					   					<h3 class="category">CONTROLE</h3>
   					<h1 class="title">Geheime commissielonen: fiscus te streng?</h1>
   									</div>
			</div>
            <div class="yui-gc">
        <!-- Start Top Articles Row -->
            <div class="yui-u first">
                <div class="artBox">
                    <div id="box10" class="art-box-contentv2">
                        															<div class="articleIntro">De fiscus heeft onlangs een circulaire gepubliceerd over de wijzigingen die eind 2014 aangebracht werden aan de zgn. aanslag geheime commissielonen. Welke bijkomende voorwaarden legt de fiscus nu op om aan die aanslag te ontsnappen? Waarom laat u zich het best niet te vlug doen als uw controleur u op basis van die circulaire wil belasten?</div>
							                        																		<!-- Promotional offer -->
						<div style="width:47%; float:left;" class="roundSmall borderSolid">
	<h2 class="red boxHeader" style="display:block;">Inloggen</h2>
	<div class="innerDiv">
	            
		<form name="login" id="loginForm" method="post" action="https://ssl.indicator.com/auth/be/login/1234554321/vlaatoal?redirect=https%3A%2F%2Fondernemingsdatabank.indicator.be%2Fauthresponse%3Furl%3D%252Fcontrole%252Fgeheime_commissielonen__fiscus_te_streng_%252FVLTAFMAR_EU02041501%252Frelated%253FcookieChecked%253D1%26login%3D1" style="margin-bottom:15px;">
			<span class="fieldHead">Gebruikersnaam</span>
			<input name="username" type="text" id="username" size="30" maxlength="200" value="" placeholder="naam@domein.be" autofocus="autofocus" /><br/>
			<span class="fieldHead">Wachtwoord</span>
			<input name="password" type="password" id="password" size="30" maxlength="20" value="" />
			<input class="noBorder" name="remember" type="checkbox" value="1" checked="checked" /> Onthouden <a href="#" id="pop">[?]</a><br/>
			<input id="login" name="login" type="submit" class="btnForm roundSmall" value="Inloggen" /> <br />
			<a href="/forgotten" class="small">Gebruikersnaam/wachtwoord vergeten?</a>
		</form>
	</div>
</div>

<div style="width:47%; float:left; margin-left:5px;" class="borderSolid roundSmall">
<h2 class="boxHeader red" style="display:block;">Abonneren</h2>
	<div class="innerDiv fillBox">
					<p>Toegang tot dit deel van <br />
			'<strong>Tips &amp; Advies Ondernemingsdatabank</strong>' is voorbehouden voor abonnees.</p>
  <p><strong>Heeft u nog geen abonnement?</strong><br/> 
			Abonneer u nu voor onmiddellijke toegang tot alle adviezen.</p>
			<br/>
			<a class="btnForm borderSolid roundSmall" href="/subscribe" style="text-decoration:none; color:#333333;">Abonneren</a>
			</div>
</div>
						<!-- End Promotional offer -->
										<div style="clear:both; "></div>
	                </div>
                    <!-- end Comments -->
					<!-- Print footer -->
					<div class="printOnly">
	<p style="border-top:solid 1px; text-align:center; padding:5px; margin-top:10px;">
	Contactgegevens<br />  
				  Larcier-Intersentia | Tiensesteenweg 306 | 3000 Leuven<br/>
                       Tel.: 0800 39 067 | Fax: 0800 39 068 <br />
                         <a style="color:#666666; text-decoration:underline;" href="mailto:contact@larcier-intersentia.com" target="_blank" >contact@larcier-intersentia.com</a> | <a style="color:#666666; text-decoration:underline;" href="http://www.larcier-intersentia.com" target="_blank" >www.larcier-intersentia.com</a> <br /><br />
                         Maatschappelijke zetel<br />
                         Lefebvre Sarrut Belgium nv | 
                         Hoogstraat 139 - Bus 6 | 1000 Brussel<br />
						 RPR Brussel | Btw BE 0436.181.878</p>
</div>

					<!-- end Print footer -->
                </div>
            </div>
			<!-- Start right panel -->
            <div class="yui-u">
								                <div class="rightPanel borderIt">
	                <div class="rightPanelItem innerDiv5">
                        <h4>Doorzoek alle adviezen</h4>
                    	<form action="/search" method="get" enctype="application/x-www-form-urlencoded" name="search">
                        <input name="q" type="text" value=""/>
												                        						                                                						
                        <input id="searchbutton" type="submit" title="Zoek" alt="Zoek" name="Zoek" value="Zoek" />
                        </form>
                    </div>
                </div>
				                <div class="rightPanel borderIt">
					<div class="innerDiv5">
												 <div class="rightPanelItem">
							  <h4 style="margin-top:10px;">Aanverwante adviezen</h4>
<div id="box00" >
    <ul class="relatedArtBoxContent">
		        <li><a href="/aanslag_geheime_commissielonen/de__monsterboete___nu_eindelijk_definitief_geregeld_/VLTAFMAR_EU01090201/related">De ‘monsterboete’: nu eindelijk definitief geregeld?</a></li>
		                <li><a href="/geheime_commissielonen/geheime_commissielonen__regels_nu_opnieuw_gewijzigd_/VLTAFMAR_EU04041401/related">Geheime commissielonen: regels nu opnieuw gewijzigd?</a></li>
		                <li><a href="/geheime_commissielonen/de_aanslag_geheime_commissielonen_anno_2020/VLTAFMAR_EU07050201/related">De aanslag geheime commissielonen anno 2020</a></li>
		                <li><a href="/geheime_commissielonen/wanneer_geen_geheim_commissieloon_bij_creditnota_/VLTAFMAR_EU08041001/related">Wanneer geen geheim commissieloon bij creditnota?</a></li>
		                <li><a href="/aangifte/binnenkort_tijd_voor_uw_fiches_281_50/VLTAFMAR_EU08010201/related">Binnenkort tijd voor uw fiches 281.50</a></li>
		        		    </ul>
</div>						 </div>
						 											</div>    
                </div>
							</div>
          </div>
        <!-- End right panel -->
       	 </div>
	</div>
	<!-- Start Left Navigation -->
	<div id="leftNav" class="yui-b">
		<span class="lastUpdate">Geactualiseerd op: 26.04.2024</span>
		<div id="menuwithgroups" class="yuimenu">
			<div class="bd">
				
<script type="text/javascript">
	YAHOO.util.Event.onContentReady("menuwithgroups", function () {
		var oLeftNav = new YAHOO.widget.Menu("menuwithgroups", { position:'static', lazyload:true, iframe:false});
		oLeftNav.render();
		oLeftNav.show();
	});
</script>

<ul>
    <li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/">Home</a>
    </li>
	    <li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/mylib"><span class="my">Mijn</span> Bibliotheek</a>
    </li>
	</ul>
<h3>Domeinen</h3>
<ul class="first-of-type">
	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/bedrijfswagen/1" >Bedrijfswagen</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/belastingen/7" >Belastingen</a></li>	    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/boekhouding/156" >Boekhouding</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/bouw/16" >Bouw</a></li>	    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/btw/164" >Btw</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/e_commerce/22" >E-commerce</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/eenmanszaken/182" >Eenmanszaken</a></li>	    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/financieel___bankzaken/30" >Financieel & bankzaken</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/kleinhandel___horeca/192" >Kleinhandel & Horeca</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/personeel/34" >Personeel</a></li>	    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/recht/91" >Recht</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/vastgoed/65" >Vastgoed</a></li>	    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/vennootschap/57" >Vennootschap</a></li>	    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/verzekeringen/74" >Verzekeringen</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/artsen/47" >Artsen</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/vrije_beroepers/42" >Vrije beroepers</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/zelfstandigen/53" >Zelfstandigen</a></li>	</ul>
<h3>Meer over...</h3> 
<ul class="first-of-type">
    <li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/aboutsite">Tips &amp; Advies<br />
        Ondernemingsdatabank</a>    </li>
  					<li class="yuimenuitem">
				<a class="yuimenuitemlabel" href="/subscribe">Abonneren</a>
			</li>
				<li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/about">Indicator</a>
    </li>
	<li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/contribute">Medewerkers</a>
    </li>	    
</ul>
				<div class="innerDiv" style="margin-top:30px;">
	<div class="small roundSmall container">
		<div class="innerDiv">
			<p><img src="https://d15obcrkb61b05.cloudfront.net/ww/indicator_larcier_logo_114px.png" style="margin-bottom:5px;" alt="Larcier-Intersentia"/></p>
		 		<p>		 			Contactgegevens<br />Larcier-Intersentia<br />
			  Tiensesteenweg 306 <br />
			  3000 Leuven <br />
			  <br />
			  Tel.: 0800 39 067<br />
			  Fax: 0800 39 068<br />
			  <a href="/contact.php">E-mail onze Klantenservice</a><br /><br />
              Maatschappelijke zetel<br />
              Lefebvre Sarrut Belgium nv<br />
			  RPR Brussel<br />
			  Btw BE 0436.181.878<br /><br />
		  </p>
		</div>
	</div>
</div>				
			</div>
		</div>
	</div>
	<!-- End Left Navigation -->
</div>
<!-- End Body-->
	<div id="hpDirectory">
    	<h2>Meer van Indicator</h2>
<div class="hpDirBG">
    <div class="column hpDirA">
		    </div>
    <div class="column hpDirB">
		    </div>
    <div class="column hpDirC">
						    </div>
</div>
<div style="clear:both;"></div>    </div>
	<!-- Start Footer -->
    <div id="ft">
    	<!--<img style="float:left;" src="/images/vl/vlaatoal/indi_logo.jpg" alt="indicator"/>-->
<ul>
    <li><a href="/about">Over Indicator</a></li>
    <li><a href="/contact">Contacteer ons</a></li>
            <li><a href="/terms">Gebruiksvoorwaarden</a></li>
        <li><a href="/privacy">Privacy &amp; Cookies</a></li>
    </ul>    </div>
    <!-- End Footer -->
</div>

<script type="text/javascript">
	YAHOO.namespace("lite.container");
	YAHOO.lite.container.tt1 = new YAHOO.widget.Tooltip("tt1", { context:"pop", text:"<span style='font-size:80%;'>Door het gebruik van een cookie moet u bij een volgende bezoek niet opnieuw uw gebruikersnaam en wachtwoord invoeren om toegang te krijgen. <br />Lees onze privacyverklaring over het gebruik van cookies.</span>" , autodismissdelay:10000 });
	
	var interceptLink = function(e) {
	YAHOO.util.Event.preventDefault(e);
	}
	YAHOO.util.Event.addListener("pop", "click", interceptLink);
</script>
    <script type="text/javascript">
      window.___gcfg = {
        lang: 'nl'
      };

      (function() {
        var po = document.createElement('script'); po.type = 'text/javascript'; po.async = true;
        po.src = 'https://apis.google.com/js/plusone.js';
        var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(po, s);
      })();
    </script>


</body>
</html>