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                    	Advies toegevoegd op 28 juni 2018
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   					   					<h3 class="category">LOONOPTIMALISATIE</h3>
   					<h1 class="title">Aandelenopties: verlies bij uitoefening compenseren via belastingvrije cashbetaling?</h1>
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<p>Als het bedrijf opties of warrants toekent, dan wordt de werknemer belast op een voordeel terwijl hij achteraf uiteindelijk misschien geen meerwaarde realiseert.</p>
<p>Welke mogelijkheden bestaan er om dat risico in te dekken? De Rulingcommissie aanvaardde recentelijk dat de werkgever in bepaalde omstandigheden achteraf de betaalde belasting vergoedt. Wat zijn daarvan de fiscale gevolgen, voor het bedrijf en voor de werknemer?</p>
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