{"id":11744,"date":"2025-05-19T11:17:48","date_gmt":"2025-05-19T09:17:48","guid":{"rendered":"https:\/\/bakertilly.be\/?p=11744"},"modified":"2025-12-19T10:14:16","modified_gmt":"2025-12-19T09:14:16","slug":"dividenden-liquidatiereserve-en-vvprbis-groeien-naar-elkaar-toe","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/nl\/news\/dividenden-liquidatiereserve-en-vvprbis-groeien-naar-elkaar-toe\/","title":{"rendered":"Dividenden: liquidatiereserve en VVPRbis groeien naar elkaar toe"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\">        <div class=\"embedpress-document-embed ose-document ep-doc-d7fcf3f3b136871a304a78937b86779c\" style=\"width: 900px; height: 1200px;; max-width:100%; display: block\">\n                                    <iframe title=\"fiscoloog-dividenden-liquidatiereserve-en-vvprbis-groeien-naar-elkaar-toe\" allowfullscreen=\"true\" mozallowfullscreen=\"true\" webkitallowfullscreen=\"true\" style=\"width: 900px; height: 1200px;; max-width:100%; display: inline-block\" data-emsrc=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/06\/fiscoloog-dividenden-liquidatiereserve-en-vvprbis-groeien-naar-elkaar-toe.pdf\" data-emid=\"embedpress-pdf-shortcode\" class=\"embedpress-embed-document-pdf embedpress-pdf-shortcode\" src=\"https:\/\/bakertilly.be\/wp-admin\/admin-ajax.php?action=get_viewer&#038;file=https%3A%2F%2Fbakertilly.be%2Fwp-content%2Fuploads%2F2025%2F06%2Ffiscoloog-dividenden-liquidatiereserve-en-vvprbis-groeien-naar-elkaar-toe.pdf#key=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\" frameborder=\"0\">\n                        <\/iframe>\n                            <\/div>\n\n<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>In het federale regeerakkoord werd aangekondigd dat het fiscale stelsel van de liquidatiereserve en het VVPR bis -stelsel \u201cmaximaal\u201d zouden worden geharmoniseerd. In uitvoering daarvan stemt het onlangs door de Ministerraad goedgekeurde ontwerp van Programmawet de wachttermijn en het belastingtarief van als dividend uitgekeerde liquidatiereserves af op de termijn en het tarief die gelden in het VVPR bis &#8211; stelsel, aangezien beide regimes een vergelijkbaar doel nastreven (zie reeds kort Fisc . 2025, nr. 1878, 3).<\/p>\n","protected":false},"author":10,"featured_media":12522,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[180],"tags":[100],"mediavorm":[126],"class_list":["post-11744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-shortheader-small","mediavorm-nieuws"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/11744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/comments?post=11744"}],"version-history":[{"count":7,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/11744\/revisions"}],"predecessor-version":[{"id":26708,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/11744\/revisions\/26708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/media\/12522"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/media?parent=11744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/categories?post=11744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/tags?post=11744"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/mediavorm?post=11744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}