HOOFDSTUK 3 – INKOMEN UIT WERK EN WONING...........................................................................3
3.4 RESULTAAT UIT OVERIGE WERKZAAMHEDEN..........................................................................................3
3.4.1 INLEIDING.........................................................................................................................................3
3.4.4 TERBESCHIKKINGSTELLINGSREGELINGEN...................................................................................................3
a. Algemeen............................................................................................................................................3
b. Terbeschikkingstelling van vermogensbestanddelen..........................................................................3
c. Rendabel maken.................................................................................................................................3
d. Ter beschikking stellen........................................................................................................................3
d.1 Begrip ‘ter beschikking stellen’.........................................................................................................3
d.2 Aanvang terbeschikkingstelling.........................................................................................................3
d.3 Einde terbeschikkingstelling.............................................................................................................3
d.4 Werkruimte eigen woning................................................................................................................4
d.5 Terbeschikkingstelling aan bv in oprichting......................................................................................4
e. Voor zover...........................................................................................................................................4
f. Rechtens dan wel in feite direct of indirect.........................................................................................4
g. Relevante kring personen – ‘enge’ groep van verbonden personen...................................................4
h. Echtelieden; doorwerking huwelijksgoederenrecht...........................................................................4
h.1 In (algehele of beperkte) huwelijksgoederengemeenschap gehuwde echtgenoten.........................4
h.2 Vergoedingsvordering ex art. 87 boek 1 BW.....................................................................................5
i. Ruime kring van verbonden personen; bloed- en aanverwanten in de rechte lijn en de
ongebruikelijkheidstoets........................................................................................................................5
j. Verschil tussen art. 3.91 en 3.92; relatie met bron ‘winst uit onderneming’.......................................5
k. Relevante vermogensbestanddelen; gelijkstellingen..........................................................................5
l. Schuldvorderingen...............................................................................................................................5
l.1 Geldleningen versus (informeel) kapitaal..........................................................................................6
l.2 Onzakelijke leningen..........................................................................................................................6
l.3 Regresvorderingen; borgstellingen....................................................................................................6
l.4 Rekening-courant...............................................................................................................................6
m. Overeenkomsten van levensverzekering...........................................................................................6
n. Genotsrechten....................................................................................................................................6
o. Call- en putopties................................................................................................................................6
p. Borgtochtvergoeding..........................................................................................................................7
q. Werkruimte in de eigen woning.........................................................................................................7
3.4.5 OBJECT VAN DE HEFFING TBS-REGELINGEN...............................................................................................7
a. Algemeen............................................................................................................................................7
a.1 Totaalwinst........................................................................................................................................7
a.2 ‘At arm’s length’-beginsel; correcties naar zakelijkheid.....................................................................7
a.3 Jaarwinst; goed koopmansgebruik....................................................................................................8
b. Doorschuifregelingen..........................................................................................................................8
b.1 Sfeerovergang...................................................................................................................................8
b.2 Terugkeer uit de bv...........................................................................................................................8
b.3 Overgang krachtens erfrecht............................................................................................................8
b.4 Overgang krachtens huwelijksvermogensrecht................................................................................8
c. Sfeerovergang naar box III, overdracht tegen schuldigerkenning en schenking; uitstel van betaling in
de invorderingssfeer...............................................................................................................................9
c.1 Sfeerovergang naar box III.................................................................................................................9
c.2 Overdracht tegen schulderkenning en schenking.............................................................................9
d. Bijzondere regeling voor omzetting afgewaardeerde tbs-vorderingen in aandelenkapitaal;
opwaarderingsreserve............................................................................................................................9
, d.1 Algemeen..........................................................................................................................................9
d.2 Rechtshandelingen; omzetting, hybridisering en kwijtschelding......................................................9
d.3 Opwaarderingsreserve....................................................................................................................10
d.4 Vervreemding en overbrenging afgewaardeerde vordering...........................................................10
e. Terbeschikkingstellingsvrijstelling.....................................................................................................10
3.4.6 LUCRATIEF BELANG...........................................................................................................................10
a. Algemeen..........................................................................................................................................10
b. Samenhang met loon; rangorde.......................................................................................................10
c. Samenhang met ab-regime...............................................................................................................11
d. Wat is een lucratief belang?.............................................................................................................11
d.1 Aandelen........................................................................................................................................11
d.2 Vorderingen....................................................................................................................................11
d.3 Rechten...........................................................................................................................................11
d.4 Kwijtschelding van schulden...........................................................................................................11
e. Groep van verbonden personen.......................................................................................................11
3.4.7 OBJECT VAN HEFFING LUCRATIEF BELANG..............................................................................................11
a. Sfeerovergang; teboekstelling op historische kostprijs.....................................................................12
b. Indirect gehouden lucratieve belangen............................................................................................12
c. Inbreng in en uitbreng uit de bv........................................................................................................12
3.4.8 OVERIGE REGELS..............................................................................................................................12
a. Administratieve verplichtingen.........................................................................................................12
b. Gebruikelijk salaris............................................................................................................................12
3.4 RESULTAAT UIT OVERIGE WERKZAAMHEDEN..........................................................................................3
3.4.1 INLEIDING.........................................................................................................................................3
3.4.4 TERBESCHIKKINGSTELLINGSREGELINGEN...................................................................................................3
a. Algemeen............................................................................................................................................3
b. Terbeschikkingstelling van vermogensbestanddelen..........................................................................3
c. Rendabel maken.................................................................................................................................3
d. Ter beschikking stellen........................................................................................................................3
d.1 Begrip ‘ter beschikking stellen’.........................................................................................................3
d.2 Aanvang terbeschikkingstelling.........................................................................................................3
d.3 Einde terbeschikkingstelling.............................................................................................................3
d.4 Werkruimte eigen woning................................................................................................................4
d.5 Terbeschikkingstelling aan bv in oprichting......................................................................................4
e. Voor zover...........................................................................................................................................4
f. Rechtens dan wel in feite direct of indirect.........................................................................................4
g. Relevante kring personen – ‘enge’ groep van verbonden personen...................................................4
h. Echtelieden; doorwerking huwelijksgoederenrecht...........................................................................4
h.1 In (algehele of beperkte) huwelijksgoederengemeenschap gehuwde echtgenoten.........................4
h.2 Vergoedingsvordering ex art. 87 boek 1 BW.....................................................................................5
i. Ruime kring van verbonden personen; bloed- en aanverwanten in de rechte lijn en de
ongebruikelijkheidstoets........................................................................................................................5
j. Verschil tussen art. 3.91 en 3.92; relatie met bron ‘winst uit onderneming’.......................................5
k. Relevante vermogensbestanddelen; gelijkstellingen..........................................................................5
l. Schuldvorderingen...............................................................................................................................5
l.1 Geldleningen versus (informeel) kapitaal..........................................................................................6
l.2 Onzakelijke leningen..........................................................................................................................6
l.3 Regresvorderingen; borgstellingen....................................................................................................6
l.4 Rekening-courant...............................................................................................................................6
m. Overeenkomsten van levensverzekering...........................................................................................6
n. Genotsrechten....................................................................................................................................6
o. Call- en putopties................................................................................................................................6
p. Borgtochtvergoeding..........................................................................................................................7
q. Werkruimte in de eigen woning.........................................................................................................7
3.4.5 OBJECT VAN DE HEFFING TBS-REGELINGEN...............................................................................................7
a. Algemeen............................................................................................................................................7
a.1 Totaalwinst........................................................................................................................................7
a.2 ‘At arm’s length’-beginsel; correcties naar zakelijkheid.....................................................................7
a.3 Jaarwinst; goed koopmansgebruik....................................................................................................8
b. Doorschuifregelingen..........................................................................................................................8
b.1 Sfeerovergang...................................................................................................................................8
b.2 Terugkeer uit de bv...........................................................................................................................8
b.3 Overgang krachtens erfrecht............................................................................................................8
b.4 Overgang krachtens huwelijksvermogensrecht................................................................................8
c. Sfeerovergang naar box III, overdracht tegen schuldigerkenning en schenking; uitstel van betaling in
de invorderingssfeer...............................................................................................................................9
c.1 Sfeerovergang naar box III.................................................................................................................9
c.2 Overdracht tegen schulderkenning en schenking.............................................................................9
d. Bijzondere regeling voor omzetting afgewaardeerde tbs-vorderingen in aandelenkapitaal;
opwaarderingsreserve............................................................................................................................9
, d.1 Algemeen..........................................................................................................................................9
d.2 Rechtshandelingen; omzetting, hybridisering en kwijtschelding......................................................9
d.3 Opwaarderingsreserve....................................................................................................................10
d.4 Vervreemding en overbrenging afgewaardeerde vordering...........................................................10
e. Terbeschikkingstellingsvrijstelling.....................................................................................................10
3.4.6 LUCRATIEF BELANG...........................................................................................................................10
a. Algemeen..........................................................................................................................................10
b. Samenhang met loon; rangorde.......................................................................................................10
c. Samenhang met ab-regime...............................................................................................................11
d. Wat is een lucratief belang?.............................................................................................................11
d.1 Aandelen........................................................................................................................................11
d.2 Vorderingen....................................................................................................................................11
d.3 Rechten...........................................................................................................................................11
d.4 Kwijtschelding van schulden...........................................................................................................11
e. Groep van verbonden personen.......................................................................................................11
3.4.7 OBJECT VAN HEFFING LUCRATIEF BELANG..............................................................................................11
a. Sfeerovergang; teboekstelling op historische kostprijs.....................................................................12
b. Indirect gehouden lucratieve belangen............................................................................................12
c. Inbreng in en uitbreng uit de bv........................................................................................................12
3.4.8 OVERIGE REGELS..............................................................................................................................12
a. Administratieve verplichtingen.........................................................................................................12
b. Gebruikelijk salaris............................................................................................................................12
