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
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 Pensioen BV?
Een Pensioen BV is een BV die het pensioen van haar (voormalig) directeur-grootaandeelhouder in eigen beheer uitvoert. Hiertoe hebben de BV en haar dga een pensioenovereenkomst gesloten waarin is opgenomen dat de BV de dga vanaf pensioenleeftijd een levenslange uitkering toezegt. De hoogte van deze uitkering is gekoppeld aan het loon uit vroegere dienstbetrekkingen van de dga.
Heb ik een Pensioen BV?
Het belangrijkste kenmerk van een Pensioen BV is dat de BV een pensioenregeling uitvoert voor haar dga. Deze vindt zijn grondslag in het feit dat de dga werknemer is (geweest) van de BV. Als aanvulling op de arbeidsovereenkomst is voorheen ook een pensioenovereenkomst/pensioenbrief opgesteld welke in de loop der tijd meerdere malen is aangepast aan gewijzigde pensioenwetgeving.
Welke administratieve verplichtingen heeft een Pensioen BV?
Een Pensioen 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.
De fiscale waarde van de pensioenverplichting bepalen
Onderdeel van de jaarrekening die de BV op moet stellen is de balans per einde boekjaar. In deze fiscale balanswaarde moet de pensioenverplichting die de BV heeft worden opgenomen.
Ten aanzien van de waardering van deze pensioenverplichting bestaan wettelijke regels. Deze geven aan dat moet worden berekend hoeveel kapitaal de BV nodig zal hebben om aan haar pensioenverplichting te kunnen voldoen.
Sterk vereenvoudig betekent dit dat aan de hand van de hoogte van de toegezegde uitkering en de statistische levensverwachting van de dga moet worden bepaald hoeveel kapitaal er nodig is om de dga gedurende zijn/haar hele leven de uitkering uit te betalen die is afgesproken. Hierbij moet rekening worden gehouden met de aanname dat de BV jaarlijks een bepaald rendement maakt met dit kapitaal.
Het berekenen van een pensioenverplichting is erg complex en in de loop van de jaren alleen maar complexer geworden. Hierdoor wordt deze tegenwoordig nagenoeg altijd opgesteld door accountants en belastingadviseurs met specifieke kennis van actuarieel rekenen.
Welke keuzes heeft u ten aanzien van de uitkeringen uit uw BV?
De keuzes ten aanzien van de pensioenuitkeringen zijn beperkt; deze moeten ingaan op het contractueel overeengekomen tijdstip en moeten levenslang zijn.
Pensioen in eigen beheer afkopen
Sinds juli 2017 is het niet meer mogelijk om in eigen beheer pensioen op te bouwen. Dit is het gevolg van de wet uitfasering pensioen in eigen beheer. Het was in 2018 en 2019 wel mogelijk om reeds opgebouwd pensioen in de bv af te kopen. Bij afkoop pensioen in eigen beheer bent u echter belasting verschuldigd. Men kreeg wel belasting korting op deze waarde. De hoogte hiervan was afhankelijk van het moment van afkoop.
Na 31 december 2019 was de afkoop of de omzetting van een pensioen in eigen beheer niet meer mogelijk.
Huidige opties voor uw pensioen BV
- U kunt ervoor kiezen om de commerciële waarde van uw pensioen onder te brengen bij een extrene pensioenuitvoerder.
- Een andere optie is om het huidige opgebouwde pensioen in de pensioen bv te laten staan. Deze wordt dan maandelijks uitbetaald wanneer de dga met pensioen gaat. Er kan echter geen pensioen meer worden opgebouwd in de pensioen bv. Dit zou u middels een extrene pensioenverzekering kunnen voortzetten.
Stamrecht bv pensioen diensten
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 € 545 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 per uitkeringsgerechtigde.
Neem contact op voor meer informatie
Bij stamrechtbv.com werken enkel specialisten die u perfect kunnen adviseren in uw situatie. Wilt u meer weten over het oprichten en beheren van een pensioen bv of wilt u advies? Schroomt u dan niet contact met ons op te nemen via het contactformulier op deze pagina.
We staan u graag te woord!
