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                    	Advies toegevoegd op  7 juni 2017
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   					   					<h3 class="category">LOONOPTIMALISATIE</h3>
   					<h1 class="title">Aandelenopties voor de zaakvoerder van een managementvennootschap?</h1>
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<p>Het belastingregime voor de toekenning van aandelenopties aan werknemers is zeer voordelig. Meer en meer kaderleden leveren echter hun prestaties via een managementvennootschap. Kan het bedrijf dan rechtstreeks aan die kaderleden aandelenopties toekennen?</p>
<p>Een recente circulaire licht nu toe onder welke voorwaarden de zaakvoerder van een managementvennootschap opties toegekend kan krijgen. Hoe wordt de zaakvoerder daarop dan belast?</p>
<p>Wat is daarnaast het fiscale regime als de opties aan de managementvennootschap zelf toegekend worden? </p>
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