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						<h1>Aanverwante adviezen</h1>
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                        	<h3>Doorzoek de aan "<a href="vennootschap___dividend/liquidatiereserve_boekjaar_2014_vanaf_nu_uitkeerbaar_aan_5_/VLTAPAAR_EU28100501/related">Liquidatiereserve boekjaar 2014 vanaf nu uitkeerbaar aan 5%</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=VLTAPAAR_EU28100501"><span class="rightSearchOrderInActive">datum</span></a>
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                        							                            <div class="resultItem" onclick="javascript:window.location.href='/belastingen___dividend/hoeveel_roerende_voorheffing_op_uw_dividend_/VLTAPAAR_EU31210101/search?';">
                                <div class="metadata">Datum: 23.06.2023</div>
                                <h4>BELASTINGEN - DIVIDEND</h4>
                                <h2><a href="/belastingen___dividend/hoeveel_roerende_voorheffing_op_uw_dividend_/VLTAPAAR_EU31210101/search?">Hoeveel roerende voorheffing op uw dividend?</a></h2>
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Voor een dividenduitkering uit uw vennootschap zijn tegenwoordig heel wat tarieven roerende voorheffing mogelijk! Raakt u er nog wijs uit?
 <a href="/belastingen___dividend/hoeveel_roerende_voorheffing_op_uw_dividend_/VLTAPAAR_EU31210101/search?" class="more">Meer...</a></p>
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							                        							                            <div class="resultItem" onclick="javascript:window.location.href='/belastingen___dividend/welke_liquidatiereserve_is_in_2023_uitkeerbaar_tegen_5__/VLTAPAAR_EU31170401/search?';">
                                <div class="metadata">Datum: 28.04.2023</div>
                                <h4>BELASTINGEN - DIVIDEND</h4>
                                <h2><a href="/belastingen___dividend/welke_liquidatiereserve_is_in_2023_uitkeerbaar_tegen_5__/VLTAPAAR_EU31170401/search?">Welke liquidatiereserve is in 2023 uitkeerbaar tegen 5%?</a></h2>
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Als uw vennootschap in het verleden een liquiditeitsreserve aangelegd heeft, dan kan ze die in principe na vijf jaar tegen 5% uitkeren. Afhankelijk van de vennootschapsvorm moet deze uitkering wel een balans- en/of liquiditeitstest doorstaan. Hoe zit dat precies? 
 <a href="/belastingen___dividend/welke_liquidatiereserve_is_in_2023_uitkeerbaar_tegen_5__/VLTAPAAR_EU31170401/search?" class="more">Meer...</a></p>
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							                        							                            <div class="resultItem" onclick="javascript:window.location.href='/vennootschap___dividend/welke_liquidatiereserve_is_in_2022_uitkeerbaar_tegen_5__/VLTAPAAR_EU30140301/search?';">
                                <div class="metadata">Datum: 18.03.2022</div>
                                <h4>VENNOOTSCHAP - DIVIDEND</h4>
                                <h2><a href="/vennootschap___dividend/welke_liquidatiereserve_is_in_2022_uitkeerbaar_tegen_5__/VLTAPAAR_EU30140301/search?">Welke liquidatiereserve is in 2022 uitkeerbaar tegen 5%?</a></h2>
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Indien uw vennootschap in het verleden een liquiditeitsreserve aangelegd heeft, dan kan zij die in principe na vijf jaar tegen 5% uitkeren. Afhankelijk van de vennootschapsvorm moet deze uitkering wel een balans- en/of liquiditeitstest doorstaan. Hoe zit dat juist? 
 <a href="/vennootschap___dividend/welke_liquidatiereserve_is_in_2022_uitkeerbaar_tegen_5__/VLTAPAAR_EU30140301/search?" class="more">Meer...</a></p>
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							                        							                            <div class="resultItem" onclick="javascript:window.location.href='/belastingen___dividend/wanneer_kunt_u_liquidatiereserves_uitkeren_met_5__rv_/VLTAPAAR_EU30080301/search?';">
                                <div class="metadata">Datum: 13.12.2021</div>
                                <h4>BELASTINGEN - DIVIDEND</h4>
                                <h2><a href="/belastingen___dividend/wanneer_kunt_u_liquidatiereserves_uitkeren_met_5__rv_/VLTAPAAR_EU30080301/search?">Wanneer kunt u liquidatiereserves uitkeren met 5% rv?</a></h2>
                                <p class="resultIntro">
Liquidatiereserves die ten minste vijf jaar oud zijn, kunt u uitkeren met maar 5% roerende voorheffing (rv). Hoe moeten die vijf jaar eigenlijk berekend worden, wat als u intussen de balansdatum gewijzigd heeft, en kan een liquidatiereserve eigenlijk ook als zgn. tussentijds dividend uitgekeerd worden? 
 <a href="/belastingen___dividend/wanneer_kunt_u_liquidatiereserves_uitkeren_met_5__rv_/VLTAPAAR_EU30080301/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 22.03.2021</div>
                                <h4>BELASTINGEN - GELD UIT UW VENNOOTSCHAP HALEN</h4>
                                <h2><a href="/belastingen___geld_uit_uw_vennootschap_halen/liquidatiereserve_2014_2015__nog_niet__uitkeren_in_2021_/VLTAPAAR_EU29140301/search?">Liquidatiereserve 2014/2015 (nog niet) uitkeren in 2021?</a></h2>
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Indien uw vennootschap voor boekjaar 2014 en of 2015 een liquidatiereserve aangelegd heeft, kan zij die nu fiscaal vriendelijk tegen slechts 5% uitkeren. Is dat altijd interessant? Wat zijn de mogelijke fiscale neveneffecten?
 <a href="/belastingen___geld_uit_uw_vennootschap_halen/liquidatiereserve_2014_2015__nog_niet__uitkeren_in_2021_/VLTAPAAR_EU29140301/search?" class="more">Meer...</a></p>
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                                <div class="metadata">Datum: 25.05.2020</div>
                                <h4>CORONAVIRUS - ACTUALITEIT</h4>
                                <h2><a href="/coronavirus___actualiteit/liquidatiereserve_2014_nu__niet__uitkeren_/VLTAPAAR_EU28190101/search?">Liquidatiereserve 2014 nu (niet) uitkeren?</a></h2>
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Indien uw BV(BA) voor boekjaar 2014 een liquidatiereserve (LR) aangelegd heeft, kan zij die nu tegen 5% uitkeren. Is dat altijd interessant?
 <a href="/coronavirus___actualiteit/liquidatiereserve_2014_nu__niet__uitkeren_/VLTAPAAR_EU28190101/search?" class="more">Meer...</a></p>
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							                        							                            <div class="resultItem" onclick="javascript:window.location.href='/actualiteit___vennootschap/liquidatiereserves_uitkeren_of_een_vvpr_bis_dividend_/VLTAPAAR_EU28120301/search?';">
                                <div class="metadata">Datum: 14.02.2020</div>
                                <h4>ACTUALITEIT - VENNOOTSCHAP</h4>
                                <h2><a href="/actualiteit___vennootschap/liquidatiereserves_uitkeren_of_een_vvpr_bis_dividend_/VLTAPAAR_EU28120301/search?">Liquidatiereserves uitkeren of een VVPR-bis-dividend?</a></h2>
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Op de komende jaarvergadering over het boekjaar 2019 zullen veel vennootschappen de liquidatiereserve van het boekjaar 2014 kunnen uitkeren met een roerende voorheffing (rv) van maar 5%. Wat met de uitkering van andere liquidatiereserves en waarom is een VVPR-bis-dividend soms beter? 
 <a href="/actualiteit___vennootschap/liquidatiereserves_uitkeren_of_een_vvpr_bis_dividend_/VLTAPAAR_EU28120301/search?" class="more">Meer...</a></p>
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<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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