Stamrecht BV’s critically followed by the tax authorities
The Tax and Customs Administration is strict with stem rights BVs. The reason is that the tax authorities do not want to “lose” their claim on tax money. A Stamrecht BV can not undertake any business that will reduce the chance of standing rights in the future. With the payments, the Stamrecht BV only pays tax under your severance payment. Think of a negative return on capital duty, not paying tax on monthly payments, adding too many and incorrect costs in stamrecht BV, etc. With an insurance company, the tax authorities are certain that tax is withheld, with a stamrecht BV – according to the Tax authorities- less sure.
Administrative obligation in stamrecht BV
The Stamrecht BV has the duty to keep the tax authorities regularly informed of the status: is stalemate capital still present in Stamrecht BV, periodical payments have already started from stamrecht BV, money is present on bank account of stamrecht BV or loaned to private, etc That is why the tax authorities impose administrative obligations on Stamrecht BV. The Tax Authorities require the Stamrecht BV to make declarations and see what happens in the BV.
Corporate tax return is an important duty
An important administrative obligation of a tribunal BV is the corporation tax return. The Stamrecht BV must submit the declaration to the tax authorities every year. This includes the annual accounts and the profit and loss account. The annual accounts can be used to determine whether the standing right BV makes a profit or a loss. In case of profit, the Stamrecht BV will have to pay corporation tax. Normally a standing right will make little or no profit. The Tax and Customs Administration still wants to see a justification and requires the corporation tax return. You can compare this with your annual IB declaration for your private situation. That is the annual responsibility to the tax authorities for your personal financial situation.
Declaration and payment of wage tax and social insurance contributions on the right to permanent benefits
The second administrative obligation is the declaration and payment of wage tax and national insurance contributions. This plays a role when you start with the monthly benefits. The money in the Stamrecht BV is meant to provide you with income when you need it. The Stamrecht BV does this by paying out a monthly amount to yourself. These amounts are seen as income on which you have to pay tax (= loonheffing). You must submit a monthly declaration for the calculation of the amount. You can compare the payroll tax return and the wage slip you receive when you are in paid employment. This is the gross monthly salary and the part that you must pay to the tax authorities. In the event of a stalemate payment from your severance pay, you must transfer part of the gross monthly benefit to the tax authorities. The Tax and Customs Administration requires the declaration on a monthly basis.