{"id":29434,"date":"2026-09-02T14:06:20","date_gmt":"2026-09-02T12:06:20","guid":{"rendered":"https:\/\/bakertilly.be\/?p=29434"},"modified":"2026-09-02T14:07:45","modified_gmt":"2026-09-02T12:07:45","slug":"gestructureerde-effecten-niet-langer-beschouwd-als-vastrentende-effecten","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/nl\/news\/gestructureerde-effecten-niet-langer-beschouwd-als-vastrentende-effecten\/","title":{"rendered":"Gestructureerde effecten niet langer beschouwd als vastrentende effecten"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background 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-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center 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_4_5 4_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:80%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.4%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.4%;--awb-width-medium:80%;--awb-order-medium:0;--awb-spacing-right-medium:2.4%;--awb-spacing-left-medium:2.4%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow 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 &#8211; Gestructureerde effecten niet langer beschouwd als vastrentende effecten\" 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\/2026\/09\/Fiscoloog-Gestructureerde-effecten-niet-langer-beschouwd-als-vastrentende-effecten.pdf\" data-emid=\"embedpress-pdf-shortcode\" class=\"embedpress-embed-document-pdf embedpress-pdf-shortcode\" src=\"https:\/\/bakertilly.be\/wp-content\/plugins\/embedpress\/assets\/pdf\/web\/viewer.html?&#038;file=https%3A%2F%2Fbakertilly.be%2Fwp-content%2Fuploads%2F2026%2F09%2FFiscoloog-Gestructureerde-effecten-niet-langer-beschouwd-als-vastrentende-effecten.pdf#key=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\" frameborder=\"0\">\n                        <\/iframe>\n                            <\/div>\n\n<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Naar aanleiding van de invoering van de nieuwe meerwaardebelasting en de toepassing ervan op gestructureerde effecten, had de minister van Financi\u00ebn aangekondigd de administratieve circulaire van 25 januari 2013 die dergelijke effecten als vastrentende effecten beschouwt, in te trekken (circ. nr. Ci.RH.231\/532.259 (AAFisc nr. 3\/2013)). De Administratie heeft hieraan nu gehoor gegeven in een recente circulaire die de circulaire van 2013 effectief intrekt (circ. 2026\/C\/75 van 23 juli 2026).<\/p>\n","protected":false},"author":6,"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-29434","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\/29434","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/comments?post=29434"}],"version-history":[{"count":3,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/29434\/revisions"}],"predecessor-version":[{"id":29440,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/29434\/revisions\/29440"}],"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=29434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/categories?post=29434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/tags?post=29434"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/mediavorm?post=29434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}