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						<h1>Aanverwante adviezen</h1>
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                        	<h3>Doorzoek de aan "<a href="vennootschap/vastgeklikte_reserves_nu__terughalen__/VLTAAWAR_EU27180101/related">Vastgeklikte reserves nu ‘terughalen’?</a>" aanverwante adviezen</h3>
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                                                                                    <h4>Zoekresultaat: 7 adviezen </h4>
                    			<div style="margin-bottom:10px;" id="searchorderby"><span id="sortedbyText">Gesorteerd op </span>							
                                                                            <span class="leftSearchOrderActive"><img alt="checked" src="/images/ico/ico_vink.gif" />&nbsp;relevantie</span><a href="?offset=0&orderBy=dat&nrOfResults=&sd=&ed=&exact=&nlid=VLTAAWAR_EU27180101"><span class="rightSearchOrderInActive">datum</span></a>
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                        							                            <div class="resultItem" onclick="javascript:window.location.href='/vennootschap___fiscaal/het_oude_kapitaal_van_uw_bv_ba__belastingvrij_uitkeren_/VLTAAWAR_EU32200701/search?';">
                                <div class="metadata">Datum: 29.11.2022</div>
                                <h4>VENNOOTSCHAP - FISCAAL</h4>
                                <h2><a href="/vennootschap___fiscaal/het_oude_kapitaal_van_uw_bv_ba__belastingvrij_uitkeren_/VLTAAWAR_EU32200701/search?">Het oude kapitaal van uw BV(BA) belastingvrij uitkeren?</a></h2>
                                <p class="resultIntro">
Stel, u gaat binnenkort naar de notaris om de statuten van uw ‘oude’ BVBA aan te passen aan het nieuwe vennootschapsrecht. Vermits een ‘nieuwe’ BV geen kapitaal meer moet hebben, overweegt u om dat uit te keren. Is die uitkering dan belastingvrij of moet er nog roerende voorheffing (rv) ingehouden worden?
 <a href="/vennootschap___fiscaal/het_oude_kapitaal_van_uw_bv_ba__belastingvrij_uitkeren_/VLTAAWAR_EU32200701/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 19.03.2019</div>
                                <h4>VENNOOTSCHAP - GELD ERUIT HALEN</h4>
                                <h2><a href="/vennootschap___geld_eruit_halen/wel_of_geen_rv_als_u_vastgeklikte_reserves__terughaalt__/VLTAAWAR_EU29050401/search?">Wel of geen rv als u vastgeklikte reserves ‘terughaalt’?</a></h2>
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Heeft u in 2013 of 2014 reserves vastgeklikt in het kapitaal van uw bvba, dan kunt u sinds 2018 dat geld er belastingvrij terug uit halen door het kapitaal te verminderen. Sinds 2018 moet er echter ook roerende voorheffing (rv) betaald worden bij een kapitaalvermindering. Is het fiscaal voordeel van deze operatie nu weg?
 <a href="/vennootschap___geld_eruit_halen/wel_of_geen_rv_als_u_vastgeklikte_reserves__terughaalt__/VLTAAWAR_EU29050401/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 20.01.2015</div>
                                <h4>VENNOOTSCHAP - FISCAAL</h4>
                                <h2><a href="/vennootschap___fiscaal/de_nieuwe_vastklikregeling_is_een_feit/VLTAAWAR_EU25010201/search?">De nieuwe vastklikregeling is een feit</a></h2>
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De nieuwe regeling om de winst van uw vennootschap (deels) om te zetten in een zgn. liquidatiereserve is ondertussen ‘wet’ geworden. Zij blijkt zelfs al voor boekjaar 2014 te gelden. In welke mate is deze regeling interessant?
 <a href="/vennootschap___fiscaal/de_nieuwe_vastklikregeling_is_een_feit/VLTAAWAR_EU25010201/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 13.11.2014</div>
                                <h4>VENNOOTSCHAP</h4>
                                <h2><a href="/vennootschap/elio_en_charles__ieder_zijn__klikske____/VLTAAWAR_EU24190101/search?">Elio en Charles, ieder zijn ‘klikske’...</a></h2>
                                <p class="resultIntro">
Om te ontsnappen aan de ‘Di Rupo-taks’ kon u reserves in uw bvba ‘vastklikken’. De nieuwe regering heeft hier nu een vervolg aan gebreid. Hoe werkt dit?
 <a href="/vennootschap/elio_en_charles__ieder_zijn__klikske____/VLTAAWAR_EU24190101/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 26.11.2013</div>
                                <h4>VENNOOTSCHAPPEN</h4>
                                <h2><a href="/vennootschappen/geen_echt_uitstel_voor_vastklikken_/VLTAAWAR_EU23200101/search?">Geen echt uitstel voor vastklikken?</a></h2>
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Wie de reserves van zijn vennootschap wil vastklikken, krijgt extra tijd (= tot 31.03.2014), zo liet de minister weten via een persbericht. Klopt dat echter wel? 
 <a href="/vennootschappen/geen_echt_uitstel_voor_vastklikken_/VLTAAWAR_EU23200101/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 03.09.2013</div>
                                <h4>VENNOOTSCHAPPEN</h4>
                                <h2><a href="/vennootschappen/is_vastklikken_tegen_10__altijd_interessant_/VLTAAWAR_EU23140201/search?">Is vastklikken tegen 10% altijd interessant?</a></h2>
                                <p class="resultIntro">
Tegelijk met de verhoging van de roerende voorheffing (rv) op de liquidatiebonus werd een tweede maatregel ingevoerd: u kunt de reserves die er nu al ‘zijn’, vastklikken tegen 10% door ze om te zetten in kapitaal. Is dat interessant?
 <a href="/vennootschappen/is_vastklikken_tegen_10__altijd_interessant_/VLTAAWAR_EU23140201/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 03.09.2013</div>
                                <h4>VENNOOTSCHAPPEN</h4>
                                <h2><a href="/vennootschappen/voortaan_25__rv_op_liquidatiebonus___/VLTAAWAR_EU23140101/search?">Voortaan 25% rv op liquidatiebonus...</a></h2>
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De roerende voorheffing (rv) op de liquidatiebonus zal verhoogd worden tot 25% vanaf 1 oktober 2014. Moet u vóór die datum uw bvba dan maar ontbinden?
 <a href="/vennootschappen/voortaan_25__rv_op_liquidatiebonus___/VLTAAWAR_EU23140101/search?" class="more">Meer...</a></p>
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			<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 />
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			  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 />
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</div>

<script type="text/javascript">
	YAHOO.namespace("plus.calendar");
	YAHOO.plus.calendar.init = function() {

		function handleSelectsd(type,args,obj) {
			var dates = args[0]; 
			var date = dates[0];
			var year = date[0], month = date[1], day = date[2];
			if(month<10) {month = '0'+month;}
			if(day<10) {day = '0'+day;}			
			var txtDate1 = document.getElementById("sd");
			txtDate1.value = year + "-" + month + "-" + day;
		}
		
		function handleSelected(type,args,obj) {
			var dates = args[0]; 
			var date = dates[0];
			var year = date[0], month = date[1], day = date[2];
			if(month<10) {month = '0'+month;}
			if(day<10) {day = '0'+day;}
			var txtDate1 = document.getElementById("ed");
			txtDate1.value = year + "-" + month + "-" + day;
		}
		
		function changePage (type,args,obj) {
			var selecteddate = obj.cfg.getProperty("pagedate"); 
			obj.select(selecteddate);
			obj.render();
		}
		
		function changePageOverlaysd(type,args,obj) {
			var date = new Date();
			date.setFullYear(document.getElementById("sdContainer_nav_year").value,document.getElementById("sdContainer_nav_month").value,1);
			obj.select(date);
		}

		function changePageOverlayed(type,args,obj) {
			var date = new Date();
			date.setFullYear(document.getElementById("edContainer_nav_year").value,document.getElementById("edContainer_nav_month").value,1);
			obj.select(date);
		}

		function updateCal(e) {
			var txtDate1 = document.getElementById("sd");

			if (txtDate1.value != "") {
				YAHOO.plus.calendar.cal1.select(txtDate1.value);
				var selectedDates = YAHOO.plus.calendar.cal1.getSelectedDates();
				if (selectedDates.length > 0) {
					var firstDate = selectedDates[0];
					YAHOO.plus.calendar.cal1.cfg.setProperty("pagedate", (firstDate.getMonth()+1) + "-" + firstDate.getFullYear());
					YAHOO.plus.calendar.cal1.render();
				} else {
					alert("Cannot select a date before 1/1/2007 or after 12/31/2008");
				}
				
			}
		}

		// For this plus page, stop the Form from being submitted, and update the cal instead
		function handleSubmit(e) {
			updateCal(e);
			YAHOO.util.Event.preventDefault(e);
		}
		//calendar month selection form
		var navConfig = {
            strings : {
                month: "Maand",
                year: "Jaar",
                submit: "OK",
                cancel: "Annuleer",
                invalidYear: "Gelieve een geldig jaar te kiezen."
            }
        };
		
		YAHOO.plus.calendar.cal1 = new YAHOO.widget.Calendar("cal1","sdContainer", {navigator:navConfig, MDY_DAY_POSITION: 3, MDY_MONTH_POSITION: 2, MDY_YEAR_POSITION: 1,DATE_FIELD_DELIMITER:'-',DATE_RANGE_DELIMITER:'|', pagedate:"02-1991", selected:"1991-02-20",
																	  START_WEEKDAY: 1,
																	  mindate:"1991-02-20",
																	  maxdate:"2024-04-27" });
		YAHOO.plus.calendar.cal1.cfg.setProperty("MONTHS_SHORT",   ["Jan", "Feb", "Maa", "Apr", "Mei", "Jun", "Jul", "Aug", "Sep", "Okt", "Nov", "Dec"]);
		YAHOO.plus.calendar.cal1.cfg.setProperty("MONTHS_LONG",    ["Januari", "Februari", "Maart", "April", "Mei", "Juni", "Juli", "Augustus", "September", "Oktober", "November", "December"]);
		YAHOO.plus.calendar.cal1.cfg.setProperty("WEEKDAYS_1CHAR", ["Zo", "M", "D", "W", "D", "V", "Za"]);
		YAHOO.plus.calendar.cal1.cfg.setProperty("WEEKDAYS_SHORT", ["Zo", "Ma", "Di", "Wo", "Do", "Vr", "Za"]);
		YAHOO.plus.calendar.cal1.cfg.setProperty("WEEKDAYS_MEDIUM",["Zon", "Maa", "Din", "Woe", "Don", "Vrij", "Zat"]);
		YAHOO.plus.calendar.cal1.cfg.setProperty("WEEKDAYS_LONG",  ["Zondag", "Maandag", "Dinsdag", "Woensdag", "Donderdag", "Vrijdag", "Zaterdag"]);
		YAHOO.plus.calendar.cal2 = new YAHOO.widget.Calendar("cal2","edContainer", {navigator:navConfig, MDY_DAY_POSITION: 3, MDY_MONTH_POSITION: 2, MDY_YEAR_POSITION: 1,DATE_FIELD_DELIMITER:'-',DATE_RANGE_DELIMITER:'|', pagedate:"04-2024", selected:"2024-04-27",
																	  START_WEEKDAY: 1,
																	  mindate:"1991-02-20",
																	  maxdate:"2024-04-27" });
		YAHOO.plus.calendar.cal2.cfg.setProperty("MONTHS_SHORT",   ["Jan", "Feb", "Maa", "Apr", "Mei", "Jun", "Jul", "Aug", "Sep", "Okt", "Nov", "Dec"]);
		YAHOO.plus.calendar.cal2.cfg.setProperty("MONTHS_LONG",    ["Januari", "Februari", "Maart", "April", "Mei", "Juni", "Juli", "Augustus", "September", "Oktober", "November", "December"]);
		YAHOO.plus.calendar.cal2.cfg.setProperty("WEEKDAYS_1CHAR", ["Zo", "M", "D", "W", "D", "V", "Za"]);
		YAHOO.plus.calendar.cal2.cfg.setProperty("WEEKDAYS_SHORT", ["Zo", "Ma", "Di", "Wo", "Do", "Vr", "Za"]);
		YAHOO.plus.calendar.cal2.cfg.setProperty("WEEKDAYS_MEDIUM",["Zon", "Maa", "Din", "Woe", "Don", "Vrij", "Zat"]);
		YAHOO.plus.calendar.cal2.cfg.setProperty("WEEKDAYS_LONG",  ["Zondag", "Maandag", "Dinsdag", "Woensdag", "Donderdag", "Vrijdag", "Zaterdag"]);
		
		YAHOO.plus.calendar.cal1.selectEvent.subscribe(handleSelectsd, YAHOO.plus.calendar.cal1, true);
		YAHOO.plus.calendar.cal1.changePageEvent.subscribe(changePage, YAHOO.plus.calendar.cal1, true);
		YAHOO.plus.calendar.cal1.hideNavEvent.subscribe(changePageOverlaysd, YAHOO.plus.calendar.cal1, true);
		YAHOO.plus.calendar.cal1.render();
		YAHOO.plus.calendar.cal2.selectEvent.subscribe(handleSelected, YAHOO.plus.calendar.cal2, true);
		YAHOO.plus.calendar.cal2.changePageEvent.subscribe(changePage, YAHOO.plus.calendar.cal2, true);
		YAHOO.plus.calendar.cal2.hideNavEvent.subscribe(changePageOverlayed, YAHOO.plus.calendar.cal2, true);
		YAHOO.plus.calendar.cal2.render();


	}

	YAHOO.util.Event.onDOMReady(YAHOO.plus.calendar.init);
</script>


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