The Resource Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?

Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?

Label
Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?
Title
Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?
Creator
Subject
Language
eng
Summary
Description of the taxation of employee participation. Deals with the question whether the derived benefits must be classified as employment income or income from other activities (box 1) or investment income (box 3). Furthermore, the situation where the employee is the juridical shareholder but does not have the economic interest to the shares is described. Finally, several venture capital instruments used in the case of company take overs are described
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 72 (2003),
http://library.link/vocab/creatorName
Noordenbos, H.J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • employee share participation
  • employment income
  • investment income
  • venture capital
  • acquisition
Label
Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?
Instantiates
Publication
Label
Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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