{"id":1681,"date":"2024-11-07T04:00:00","date_gmt":"2024-11-07T04:00:00","guid":{"rendered":"im-59813"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"let-op-de-hoogte-van-de-schuld-aan-de-eigen-bv","status":"publish","type":"post","link":"https:\/\/fintis.nl\/nl\/let-op-de-hoogte-van-de-schuld-aan-de-eigen-bv\/","title":{"rendered":"Let op de hoogte van de schuld aan de eigen bv!"},"content":{"rendered":"<p>Houders van een aanmerkelijk belang in een bv (5% of meer van de aandelen) moeten inkomstenbelasting in box 2 betalen over schulden aan de eigen bv voor zover deze op 31 december 2024 meer bedragen dan &euro; 500.000. Per 31 december 2023 gold een bedrag van &euro; 700.000. Dat betekent in voorkomende gevallen dat de schuld nog dit jaar moet dalen tot &euro; 500.000 om belastingheffing in box 2 te voorkomen. Eigenwoningschulden aan de bv zijn van deze regeling uitgezonderd, voor zover aan de bv een recht van hypotheek is verstrekt.<\/p>\n<p>Afhankelijk van de situatie kan het aanbeveling verdienen de schuld terug te brengen tot onder het maximum of de heffing in box 2 te accepteren.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 04-11-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Houders van een aanmerkelijk belang in een bv (5% of meer van de aandelen) moeten inkomstenbelasting in box 2 betalen over schulden aan de eigen bv voor zover deze op 31 december 2024 meer bedragen dan &euro; 500.000. Per 31 december 2023 gold een<\/p>\n","protected":false},"author":1,"featured_media":1682,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts\/1681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/comments?post=1681"}],"version-history":[{"count":0,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts\/1681\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/media\/1682"}],"wp:attachment":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/media?parent=1681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/categories?post=1681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/tags?post=1681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}