{"id":268,"date":"2017-06-26T16:18:35","date_gmt":"2017-06-26T14:18:35","guid":{"rendered":"http:\/\/atheoffice.be\/?p=268\/"},"modified":"2017-10-24T22:02:22","modified_gmt":"2017-10-24T20:02:22","slug":"de-samenstelling-van-uw-bestuursorgaan-kan-u-extra-belastingen-kosten","status":"publish","type":"post","link":"https:\/\/atheoffice.be\/nl\/de-samenstelling-van-uw-bestuursorgaan-kan-u-extra-belastingen-kosten\/","title":{"rendered":"De samenstelling van uw bestuursorgaan kan u extra belastingen kosten!"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","tve_updated_post":"<div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p>De lijst van fiscale voordelen van micro ondernemingen en kleine ondernemingen t.o.v. grote ondernemingen heeft ondertussen indrukwekkende proporties aangenomen.<\/p><p>Ook inzake verslaggeving (schema van de jaarrekening, jaarverslag van de zaakvoerders, commissarisverslag) heeft de grootte van de vennootschap een belangrijke impact.<\/p><p>De criteria om te bepalen onder welke categorie een onderneming valt, werden vorig jaar gewijzigd.<\/p><p>Inzake fiscaliteit moeten verbonden ondernemingen de groottecriteria altijd op geconsolideerde basis toetsen. Op fiscaal vlak zijn verbonden vennootschappen ofwel allemaal klein ofwel allemaal groot. Daarbij moet vooral aandacht besteed worden aan de consortiums. Dat zijn vennootschappen die niet via het aandelenbezit, maar via hun bestuursorgaan met elkaar verbonden zijn. Indien het college van zaakvoerders of de raad van bestuur voor meer dan de helft uit dezelfde personen bestaan, of indien er een centrale leiding is op basis van contracten of statuten, dan spreekt men van een consortium en zijn de betreffende ondernemingen verbonden.<\/p><p>De samenstelling van de raad van bestuur of het college van zaakvoerders kan dus een beslissende invloed hebben op de grootte van uw onderneming voor wat betreft de fiscaliteit en de verslaggeving.<\/p><p><a href=\"http:\/\/atheoffice.be\/wp-content\/uploads\/2017\/06\/De-fiscale-voordelen-van-de-micro-ondernemingen-en-de-kleine-ondernemingen.pdf\" class=\"\">Klik hier voor de fiscale voordelen \ufeff\ufeff\ufeff\ufeffvan\ufeff\ufeff\ufeff\ufeff de micro ondernemingen en de kleine ondernemingen.<\/a><\/p><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p><span class=\"tve_custom_font_size\" style=\"font-size: 12px;\"><span class=\"italic_text\">Bron afbeelding: <\/span><span class=\"italic_text\">&nbsp;<\/span><span class=\"italic_text\"> &nbsp; &nbsp; <\/span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; https:\/\/images.tijd.be\/view?iid=dc:77222648&amp;context=ONLINE&amp;ratio=16\/9&amp;width=2560&amp;imageType=JPEG&amp;ts=\ufeff\ufeff\ufeff1488610816000<\/span><span class=\"italic_text\"><\/span><\/p><\/div>","tve_custom_css":"","tve_user_custom_css":"","tve_globals":{"e":"1","font_cls":[]},"tcb2_ready":0,"tcb_editor_enabled":0,"tve_landing_page":"","_tve_header":"","_tve_footer":""},"categories":[1],"tags":[],"class_list":["post-268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geen-categorie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>De samenstelling van uw bestuursorgaan kan u extra belastingen kosten! 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