Structural surpluses leads to tax liability
10 April 2020 – Foundations and associations are more and more faced with the corporate tax liability. They often become taxable in case of the formation of structural surpluses.
Foundations and associations: updated decision on the subjective exemption within the corporate income tax
7 April 2022 - In a decision dated March 10, 2022, the State Secretary of Finance aligned several policy positions with a recent Supreme Court ruling. The positions relate, among other things, to how the subjective exemption for foundations and associations should be applied in the corporate income tax. These changes may affect the corporate income tax liability of foundations and associations.
Belastingplicht voor not for profit organisaties
De publieke sector is in beweging. De maatschappij heeft steeds hogere verwachtingen van de activiteiten van not for profit organisaties, en subsidies en giften zijn niet langer vanzelfsprekend. Veel organisaties zoeken naar nieuwe verdienmodellen. En winstoogmerk of niet, de mate waarin uw organisatie een onderneming drijft (en extra inkomsten genereert) is medebepalend voor de mate waarin u belastingplichtig...
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Roy Fonkert
