{"id":2808,"date":"2019-08-28T07:48:55","date_gmt":"2019-08-28T07:48:55","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=2808"},"modified":"2019-08-28T07:48:55","modified_gmt":"2019-08-28T07:48:55","slug":"fusie-overtollige-tussenholding-en-afsplitsing-vastgoed","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=2808","title":{"rendered":"Fusie overtollige tussenholding en afsplitsing vastgoed"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ruling (<a href=\"https:\/\/gcloudbelgium.sharepoint.com\/sites\/minfin-fisconet_public\/fiscal-discipline\/registration-taxes-mortgage-dues-and-court-fees\/rulings\/2d3835cc-55cd-48b0-9144-63978da141ac\">Voorafgaande beslissing nr. 2019.0106 d.d. 02.04.2019<\/a>) met verschillende punten:<br>1) directe belastingen: (A) fiscaal neutraal omwille van centralisatie vastgoed, be\u00ebindiging nutteloze tussenholding, geen intentie verkoop aandelen, onttrekking vastgoed aan ondernemingsrisico, &#8230; (B) verwerking vrijgestelde reserve gespreide taxatie 47 WIB 1992 en spanningsveld met artikel 213 WIB 1992 (deel van de reserve komt terecht in vennootschap zonder herbeleggingsactief + bevesting klassiek rulingstandpunt inzake verwerking)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2) btw: splitsing vastgoed binnen (bestaande) btw-eenheid, dus geen herziening bij ongewijzigd gebruik<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ruling (Voorafgaande beslissing nr. 2019.0106 d.d. 02.04.2019) met verschillende punten:1) directe belastingen: (A) fiscaal neutraal omwille van centralisatie vastgoed, be\u00ebindiging nutteloze tussenholding, geen intentie verkoop aandelen, onttrekking vastgoed aan ondernemingsrisico, &#8230; (B) verwerking vrijgestelde reserve gespreide taxatie 47 WIB 1992 en spanningsveld met artikel 213 WIB 1992 (deel van de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,57,65,37],"tags":[91,97,120,180,240,253,326,439],"class_list":["post-2808","post","type-post","status-publish","format-standard","hentry","category-afsplitsing-onroerend-goed","category-algemeen","category-btw","category-verdeling-eigen-vermogen","tag-91","tag-97","tag-afsplitsing-onroerend-goed","tag-btw-eenheid","tag-fusie","tag-gespreide-belasting","tag-niet-overdracht-aandelen","tag-tussenholding"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2808","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2808"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2808\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}