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                    	Advies toegevoegd op 12 mei 2023
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   					   					<h3 class="category">LIQUIDATIERESERVES</h3>
   					<h1 class="title">Liquidatiereserves: geen fiscaal voordeel bij misbruik</h1>
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                        															<div class="articleIntro"> Kleine vennootschappen <span class="source-reference">(in de zin van art. 1:24, §1-6 WVV)</span> beschikken over de mogelijkheid om hun winst van het boekjaar te reserveren binnen de vennootschap onder de vorm van liquidatiereserves, en dat tegen een kost vennootschapsbelasting van 10%. Het aanleggen van liquidatiereserves creëert de mogelijkheid om de betrokken reserves tegen een fiscaal gunstig tarief uit het vennootschapsvermogen te extraheren. De toepassing van die gunstmaatregel wordt echter begrensd door de antimisbruikbepaling, zoals ook onlangs bevestigd werd door de Rulingcommissie. </div>
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