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Wat is een (stakings) lijfrente BV?
Een (stakings) lijfrente BV is een BV die haar oorsprong vindt in/bij de inbreng van een eenmanszaak, vennootschap onder firma en/of maatschap. Voor de bij deze inbreng gerealiseerde stakingswinst is bij de voortzettende BV een stakingslijfrente bedongen. Nadat deze voortzettende BV haar activiteiten heeft gestaakt, is er een BV overgebleven waarvan de activiteiten louter bestaan uit het beheren van vermogen en het uitvoeren van de lijfrenteverplichting.
Heb ik een (stakings) lijfrente BV?
Kenmerkend aan een (stakings) lijfrente BV is dat hierin een onderneming is gedreven die voorheen de vorm had van een eenmanszaak, vennootschap onder firma en/of maatschap. Voor de inbreng van de onderneming is een stakingslijfrente bedongen door de inbrenger.
Welke administratieve verplichtingen heeft een (stakings) lijfrente BV?
Een (stakings) lijfrente BV moet jaarlijks:
- een jaarrekening opstellen;
- een aangifte vennootschapsbelasting indienen;
- een algemene vergadering van aandeelhouders houden en daarvan notulen opstellen;
- de publicatiestukken deponeren bij de Kamer van Koophandel.
Hoe moet de (stakings) lijfrenteverplichting worden gewaardeerd?
Bij het opmaken van de jaarstukken van een (stakings) lijfrente BV moet bepaald worden wat de waarde is van de toekomstige periodieke uitkeringen die de (stakings) lijfrente BV moet doen. Hiervoor moet zij een verplichting/voorziening op haar balans opnemen. De waarde van de toekomstige periodieke uitkeringen berekenen we met een percentage. Bij niet ingegane periodieke uitkeringen volgt dit percentage uit de stamrechtovereenkomst. Veelal staat hierin dat dit percentage gelijk is aan het u-rendement. Met dit percentage wordt de verplichting/voorziening verhoogd.
Is er sprake van een lopende uitkeringsverplichting (de uitkeringen zijn reeds ingegaan), dan is de waarderingsmethode voor de verplichting/voorziening anders. Dan moet namelijk niet met het u-rendement maar met een andere rekenrente worden gerekend. Deze rekenrente bedraagt 4%. Kort door de bocht houdt dit in dat de bedragen van de toekomstige uitkeringen bij elkaar moet worden opgeteld en vervolgens moet dit bedrag contant gemaakt worden tegen 4%.
Welke keuzes heeft u ten aanzien van de uitkeringen uit uw stakingsLijfrente BV?
Als u in het verleden bij de inbreng van uw onderneming in de eigen B.V. een zogenaamde stakingslijfrente heeft bedongen, zijn er meerdere mogelijkheden om die uit te keren.
U heeft de keuze uit een oudedagslijfrente, een tijdelijke oudedagslijfrente, een overbruggingslijfrente of een nabestaandenlijfrente.
- De oudedagslijfrente is een lijfrente-uitkering tot uw overlijden. De uitkeringen mogen niet stoppen voor uw overlijden; dit is dus een levenslange uitkering. De uitkering mag op elk gewenst moment ingaan, maar uiterlijk 5 jaar na het jaar waarin u de AOW-leeftijd bereikt.
- Bij een tijdelijke oudedagslijfrente ontvangt u minimaal vijf jaar lang een lijfrente-uitkering, die ingaat in het jaar waarin u de AOW-leeftijd bereikt of in de vijf jaar daarna. De uitkeringen stoppen op een vastgestelde einddatum, bijvoorbeeld als u 80 jaar wordt. Het jaarlijkse bedrag van de uitkeringen mag in een kalenderjaar niet hoger zijn dan € 21.741 (2019);
- De overbruggingslijfrente is alleen toegestaan voor lijfrentekapitaal dat u heeft opgebouwd vóór 2006. De lijfrente-uitkeringen moeten (naar keuze) uiterlijk eindigen in het jaar:
- waarin u 65 jaar wordt;
- waarin u de AOW-leeftijd bereikt;
- waarin een pensioen van u ingaat.
Het jaarlijkse bedrag van de uitkeringen mag niet hoger zijn dan € 63.288.
- Bij een nabestaandenlijfrente ontvangen uw nabestaanden direct na uw overlijden een lijfrente-uitkering. Deze uitkeringen eindigen pas als zij overlijden. Er geldt een uitzondering voor kinderen jonger dan 30 jaar.
Waar kunnen wij u mee van dienst zijn?
Wij kunnen voor u het volgende doen:
- de jaarrekening opstellen;
- de aangifte vennootschapsbelasting indienen;
- de notulen van de algemene vergadering van aandeelhouders opstellen;
- de publicatiestukken deponeren bij de Kamer van Koophandel;
- de loonadministratie van de maandelijkse uitkeringen verzorgen (bij ingegane uitkeringen).
Wat kosten wij?
Onze kosten voor het opstellen van de jaarrekening, aangifte vennootschapsbelasting en de notulen van de algemene vergadering van aandeelhouders zijn € 495 ex btw per jaar. De deponering van de publicatiestukken bij de Kamer van Koophandel verzorgen wij voor € 35 ex btw per jaar.
Het verzorgen van de loonadministratie kost € 11 ex btw per maand.
