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Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
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Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
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Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /data/sites/web/2lemonsnl/subsites/test.2lemons.nl/wp-includes/class-wp-block-type-registry.php on line 168
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U wilt uw stamrecht in de BV laten afkopen en zodoende dus geld uit de BV halen. Daar komt het één en ander bij kijken. Het afkopen van een Stamrecht BV kan een ingewikkeld verhaal zijn, maar daarom schakelt u ook een expert in!
Mocht u toch graag zelf meer willen weten over hoe en wat rond het afkopen van uw Stamrecht BV, dan bent u op de juiste pagina beland: we proberen hier zo eenvoudig mogelijk uit te leggen hoe de vork in de steel zit.
Stamrecht afkopen
Sinds 1 januari 2014 is het mogelijk om een loonstamrecht zonder fiscale sancties geheel of gedeeltelijk af te kopen.
Soorten stamrecht
De afkoopwaarde van een loonstamrecht is afhankelijk van de aard en vorm van het loonstamrecht. Er wordt onderscheid gemaakt tussen een:
- Nog niet ingegaan (gericht) stamrecht. De uitkeringen lopen nog niet. Een stamrechtovereenkomst waarbij een aantal genoemde personen, bij leven en welzijn, een periodieke (stamrecht-)uitkering is verzekerd. De hoogte van de uitkering staat nog niet vast, maar wordt vastgesteld op de ingangsdatum van de uitkeringen. Dit gebeurt aan de hand van de dan geldende verzekeringstarieven.
- Wel ingegaan (zuiver) stamrecht. De uitkeringen lopen wel. Bij een zuiver stamrecht geldt het bovenstaande, maar staan de ingangsdatum en de hoogte van de periodieke uitkeringen al vast. Een gericht stamrecht wordt vanaf het ingaan van een periodieke uitkering automatisch een zuiver stamrecht.
De BV berekent de afkoopwaarde van het loonstamrecht; dit bedrag is leidend als het gaat om belastingheffing. In het geval van volledige afkoop wordt de hele waarde van het loonstamrecht in de belastingheffing betrokken.
Ten slotte moet bij een algehele afkoop rekening worden gehouden met de volgende voorwaarden:
- Als er sprake is van een nog niet ingegane periodieke stamrechtuitkering, dan geldt er een jaarlijkse oprenting tegen een variabel of vast percentage (dan kan de afkoopwaarde middels oprenting bepaald worden);
- Als er sprake is van een ingegane periodieke stamrecht uitkering, dan dient de waarde van de (althans het deel dat is ingegaan) ingegane uitkering actuarieel bepaald te worden waarbij wordt gerekend met een commerciële (nu lage) rekenrente.
- Als een deel van de oorspronkelijke stamrechtvoorziening is ingegaan en een deel is nog niet ingegaan: dan dienen de berekeningen te worden gesplitst in het deel dat is ingegaan en het deel dat nog is niet ingegaan.
De benodigde berekeningen die bij een volledige afkoop horen zijn zeer complex. Het is niet aan te raden hier zelf mee aan de slag te gaan. stamrechtbv.com kan deze afkoopberekeningen voor u maken.
Wij hebben met de Belastingdienst afspraken gemaakt hoe de kostenberekeningen, de oprenting en de actuariële berekeningen moeten worden doorgevoerd.
Wilt u gebruik maken van de afkoopregeling? Neem dan contact met ons op.
Kijk hier voor meer informatie over het ontbinden van uw Stamrecht BV.
Wilt u meer weten?
We staan u graag persoonlijk te woord voor vragen en opmerkingen. U belt 0486 – 416 299, of u vult het contactformulier op deze pagina in en we bellen u binnen een werkdag terug.
