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                    	Advies toegevoegd op 13 mei 2020
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   					   					<h3 class="category">VENNOOTSCHAP</h3>
   					<h1 class="title">Eerste liquidatiereserve nu uitkeren?</h1>
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                        															<div class="articleIntro">Voor boekjaar 2014 kon uw BV(BA) de eerste keer een ‘liquidatiereserve’ aanleggen die na minstens vijf jaar tegen slechts 5% uitgekeerd kan worden. Interessant?</div>
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