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
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
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
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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Wat is een ODV BV?
Een ODV BV is een Pensioen BV waarvan het pensioen is omgezet in een oudedagsverplichting (ODV). Deze omzettingsmogelijkheid bestond in 2017 tot en met 2019.
Krachtens de ODV moet de ODV BV haar uitkeringsgerechtigde een uitkering verstrekken die uiterlijk in moet gaan bij AOW-leeftijd, eerder mag ook doch op zijn vroegst vijf jaar voor AOW-leeftijd. De uitkeringen hebben een vaste looptijd van 20 jaar plus de periode dat zij zijn ingegaan voor AOW-leeftijd.
De uitkeringen zijn afhankelijk van het bij de start van de uitkeringen beschikbare kapitaal waarbij de hoogte van de eerstejaarsuitkering 1/20 gedeelte bedraagt van het beschikbare kapitaal (bij ingang bij AOW-leeftijd). Het overgebleven kapitaal wordt verhoogd met het u-rendement en in jaar 2 wordt dit kapitaal gedeeld door 19 welk bedrag dan in jaar 2 wordt uitgekeerd en zo verder.
Heb ik een ODV BV?
Een ODV BV is een voortzetting van een Pensioen BV en is in 2017, 2018 of 2019 een ODV BV geworden doordat het pensioen in eigen beheer van de dga is omgezet in een ODV. Ergens in de jaren 2017 tot en met 2019 moet er dus een actie zijn geweest in de vorm van een omzetting. Hiervoor is in ieder geval een overeenkomst gesloten tussen de BV en de dga.
Welke administratieve verplichtingen heeft een ODV BV?
Een ODV 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 ODV-verplichting worden gewaardeerd?
Bij aanvang van de ODV BV is de ODV gewaardeerd op de fiscale waarde van de pensioenverplichting. Dit startbedrag wordt jaarlijks verhoogd met het u-rendement en verlaagd met de (eventuele) uitkering.
Welke keuzes heeft u ten aanzien van de uitkeringen uit uw ODV BV?
De uitkeringen uit de ODV BV moeten uiterlijk ingaan bij bereiken AOW-leeftijd. Eerder in laten gaan mag, doch niet eerder dan vijf jaar voor AOW-leeftijd. De uitkeringen hebben een looptijd van 20 jaar plus de periode dat de uitkeringen eerder zijn ingegaan voor AOW-leeftijd.
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 € 395 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.
