Henssen | Actueel financieel- en fiscaalnieuws.

A PHP Error was encountered

Severity: 8192

Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated

Filename: MX/Loader.php

Line Number: 160

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated

Filename: MX/Loader.php

Line Number: 160

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 132

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 290

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 164

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 233

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 313

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 354

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 284

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 296

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 306

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 316

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 317

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 318

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 319

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 377

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: drivers/Session_files_driver.php

Line Number: 108

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 110

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

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Henssen | Actueel financieel- en fiscaalnieuws.

Groenendael 233F IJsselmuiden
tel: 06-28791632
hendrik@henssenadvies.nl
Dagelijks van 08.30 tot 17.00 uur.

Hoeveel geld mag u in kas hebben

Als ondernemer heeft u liquide middelen nodig om uw lopende uitgaven en investeringen te doen. Uiteraard moet u ook wat reserves hebben. Waar ligt de grens? De rechter heeft daarover onlangs een interessante uitspraak gedaan.

Duurzaam overtollig? Als ondernemer voor de inkomstenbelasting kunt u liquide middelen tot het ondernemingsvermogen rekenen of tot uw privévermogen. U bent hierin in beginsel vrij, zolang uw liquide middelen maar niet duurzaam overtollig zijn.

Let op. In dat geval bent u verplicht ze naar privé over te brengen. Wanneer is hiervan sprake en waar hangt dat van af?

Liquide middelen zijn toch nodig ...

Reserves. Een onderneming zonder liquiditeiten is ondenkbaar. Al was het alleen al om uw lopende uitgaven en investeringen te doen. Maar ook daarnaast is het heel normaal om nog de nodige liquiditeiten aan te houden. Als ondernemer moet u immers rekening houden met te lopen risico’s en het vormen van reserves. Ook zijn liquide middelen nuttig ter versteviging van uw onderneming.

Waar ligt de grens? Hoeveel liquiditeiten u in kas mag houden, hangt ook af van de aard en omvang van uw bedrijf. Een bedrijf met tien man personeel heeft nu eenmaal meer cash nodig dan een ondernemer die alleen werkt en geen personeel in dienst heeft. Zolang u de redelijkheid in acht neemt, is er weinig aan de hand. Zo niet, dan grijpt de fiscus in, zoals in een recente procedure voor het Gerechtshof Arnhem-Leeuwarden, 28.09.2018.

Wat speelde er?

Liquiditeiten advocaat? Onlangs bracht een advocaat zijn zaak voor de rechter, omdat de inspecteur € 389.000,- aan liquide middelen op de balans te veel vond. Gelet op het feit dat het een eenmanszaak betrof, vond de inspecteur een bedrag van € 50.000,- voldoende om de lopende uitgaven en voorgenomen investeringen te financieren. De rechter was het hier echter niet mee eens. Een zo geringe financiële buffer hield onvoldoende rekening met de risico’s van het bedrijf. Deze waren, gelet op het werkterrein en de gezondheid van de advocaat, zeker aanwezig. Genoeg reden voor het hof om een ondernemingsvermogen van € 175.000,- nog normaal te achten.

Gevolgen duurzaam overtollig geld

Oudedagsreserve. Het aanhouden van te veel liquiditeiten kan met name gevolgen hebben voor het vormen van de oudedagsreserve. Die mag namelijk niet groter worden dan de omvang van uw ondernemingsvermogen op het eind van het jaar.

Let op 1. Dit kan zelfs gevolgen hebben voor de opbouw in voorgaande jaren, want de inspecteur kan in beginsel tot vijf jaar terug corrigeren.

Let op 2. Liquide middelen die u aanhoudt ter dekking van de oudedagsreserve hebben geen functie binnen uw onderneming.

Box 3. Een ander gevolg is dat uw overtollige liquiditeiten voortaan behoren tot box 3 en hier ook belast worden. Met name als u over veel vermogen beschikt, kan de belasting dan oplopen tot 30% over een forfaitair rendement van 5,38%, ofwel 1,617% over uw vermogen.

Let op. Per saldo betaalt u op een gewone privéspaarrekening dan veel meer belasting dan wanneer u het geld in uw bedrijf zou kunnen houden. Dan betaalt u namelijk maximaal 44,677% over het daadwerkelijke rendement. Dit is ook bij een zakelijke spaarrekening tegenwoordig bijna nihil.

Tip. Het is dus van belang om zeker ook niet te weinig liquide middelen in uw onderneming te houden.

De omvang van de liquiditeiten in uw bedrijf is met name afhankelijk van de risico’s die u loopt en uw investeringsvoornemens. Zorg dat u goed gedocumenteerd kunt onderbouwen dat u de overtollige liquide middelen nodig heeft voor bepaalde bedrijfsdoelen. In dat geval staat u sterk als de inspecteur lastig gaat doen.

Geschreven op: 2018-11-07 09:58:49