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                    	Advies toegevoegd op 12 december 2022
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   					   					<h3 class="category">GELD UIT UW VENNOOTSCHAP HALEN</h3>
   					<h1 class="title">Fiscale aandachtspunten als u in 2023 kapitaal wilt uitkeren</h1>
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                        															<div class="articleIntro">Heeft u de statuten van uw BV nog niet aangepast aan het nieuwe Wetboek Vennootschapsrecht (WVV), dan zal u dat in de loop van 2023 moeten doen. De deadline voor die statutenwijziging is immers 31 december 2023. Eventueel kunt u bij die gelegenheid ook het vroegere kapitaal van uw vennootschap beschikbaar maken om het op dat moment of later volledig of gedeeltelijk uit te keren. Wat zijn de fiscale gevolgen van zo’n uitkering?</div>
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