{"id":1155,"date":"2016-01-29T15:48:09","date_gmt":"2016-01-29T14:48:09","guid":{"rendered":"https:\/\/laurius.be\/staging\/2016\/01\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\/"},"modified":"2022-09-13T15:13:42","modified_gmt":"2022-09-13T13:13:42","slug":"herstructurering-tijdens-wachttermijn-na-interne-vereffening","status":"publish","type":"post","link":"https:\/\/laurius.be\/nl\/2016\/01\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\/","title":{"rendered":"Herstructurering tijdens wachttermijn na &#8216;interne vereffening&#8217;"},"content":{"rendered":"<p>De Rulingcommissie heeft zich tijdens de voorbije twee jaren tweemaal uitgesproken omtrent een belastingneutrale herstructurering die werd doorgevoerd tijdens de &#8216;wachttermijn&#8217; volgend op de kapitaalinbreng in het kader van een &#8216;interne vereffening&#8217;.<\/p>\n<p>Op 27 januari 2016 verscheen hierover een artikel in het weekblad Fiscoloog van Philippe Hinnekens en Sam Gommers.<\/p>\n<p>Klik <strong><a title=\"hier\" href=\"http:\/\/laurius.be\/wp-content\/uploads\/2016\/01\/http_www.trv_.be_fiscoloog_text.aspx_lNLid19984.pdf\" target=\"_blank\" rel=\"noopener\">hier<\/a><\/strong> om verder te lezen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De Rulingcommissie heeft zich tijdens de voorbije twee jaren tweemaal uitgesproken omtrent een belastingneutrale herstructurering die werd doorgevoerd tijdens de &#8216;wachttermijn&#8217; volgend op de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-1155","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Herstructurering tijdens wachttermijn na &#039;interne vereffening&#039; - Laurius<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/laurius.be\/nl\/2016\/01\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\/\" \/>\n<meta property=\"og:locale\" content=\"nl_BE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Herstructurering tijdens wachttermijn na &#039;interne vereffening&#039; - Laurius\" \/>\n<meta property=\"og:description\" content=\"De Rulingcommissie heeft zich tijdens de voorbije twee jaren tweemaal uitgesproken omtrent een belastingneutrale herstructurering die werd doorgevoerd tijdens de &#8216;wachttermijn&#8217; volgend op de...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/laurius.be\/nl\/2016\/01\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\/\" \/>\n<meta property=\"og:site_name\" content=\"Laurius\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-29T14:48:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-13T13:13:42+00:00\" \/>\n<meta name=\"author\" content=\"DuvalAdmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"DuvalAdmin\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/\"},\"author\":{\"name\":\"DuvalAdmin\",\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/#\\\/schema\\\/person\\\/97f50f1d8c2b6ca7c696913e66e85978\"},\"headline\":\"Herstructurering tijdens wachttermijn na &#8216;interne vereffening&#8217;\",\"datePublished\":\"2016-01-29T14:48:09+00:00\",\"dateModified\":\"2022-09-13T13:13:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/\"},\"wordCount\":60,\"commentCount\":0,\"inLanguage\":\"nl-BE\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/\",\"url\":\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/\",\"name\":\"Herstructurering tijdens wachttermijn na 'interne vereffening' - Laurius\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/#website\"},\"datePublished\":\"2016-01-29T14:48:09+00:00\",\"dateModified\":\"2022-09-13T13:13:42+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/#\\\/schema\\\/person\\\/97f50f1d8c2b6ca7c696913e66e85978\"},\"inLanguage\":\"nl-BE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/laurius.be\\\/nl\\\/2016\\\/01\\\/herstructurering-tijdens-wachttermijn-na-interne-vereffening\\\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/laurius.be\\\/nl\\\/#website\",\"url\":\"https:\\\/\\\/laurius.be\\\/nl\\\/\",\"name\":\"Laurius\",\"description\":\"Unparalleled. 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