Maria.k

Good afternoon, Do you have English version?

Hi, Thank you very much.

Could you please share a sample here?

Thank you.

I would like to prepare an official annual accounts with balance sheet, profit & loss statement and additional notes according to accounting standards, Where I can find the samples?

Thanks, when i Put this negative amount in P&L,I get this warning in fiscal winst page Het totaalbedrag bij Saldo fiscale winstberekening (€ ...) is niet gelijk aan het bedrag bij Winstberekening volgens Winst-en-verliesrekening (€ -...). Controleer de bedragen die u eerder in de aangifte hebt ingevuld. The holding and it's daughter company didn't incorporated in a fiscal unity and each one will send separate tax declaration therefore the loss of daughter isn't in holding balance sheet. I assume it cause the difference between amount in fiscal winst

Thanks Joost, In which section , can I deduct this amount ?Fiscal profit or increase an decrease section? could you please clarify which item?

I put negative amount but in the final calculation on system ,it calculated as benefit with taxable amount also holdings and it's daughter company didn't incorporated in a fiscal unity and each one will send separate tax declaration . I can't understand why system calculate it as benefit.

Hi Joost, your meaning is, shouldn't i put any amount in Nettovoordelen uit de deelneming of deelnemingen section as the result from the daughter company is negative?

Thanks then we will answer no. There 's another matter, the participation has not been incorporated in a fiscal unity with the taxpayer in this financial year also Net benefits from the participation is negative but when i put the negative amount in Nettovoordelen uit de deelneming of deelnemingen section in corporate income tax return in the Overview of taxable profit section ,participation exemption is Same negative amount and taxable profit is the same positive amount, it calculate this amount as benefit and ask the tax on it. I don't know waht's a matter ?what's my mistake?

Dear Joost,Thanks for your answer. The holding still has management activity and 100 percent shares of B.V just in a determined financial year there was no any payment or support from financial holding to Working in fact the activities of working also was so limit because of covid limitation. I assume with your above explanation I have to answer yes to question because the financial holding still has management activities. Is it right?

Dear Hans,Thanks for your comment. If a financial holding B.V has 100 percent share of a working B.V but in a fiscal year didn't make any payments to working B.V and the holding activity stopped for example because of Covid limitation. This financial holding company when want to fill out corporate income tax return in holding activities and the like section how to have answer this question? Is er sprake van een houdstermaatschappij in de zin van artikel 20, lid 4 en 6 Vpb zoals dat artikel luidde op 31 december 2018? yes or no?

How we can recognize,Is er sprake van een houdstermaatschappij in de zin van artikel 20, lid 4 en 6 Vpb zoals dat artikel luidde op 31 december 2018?

Thanks for your explanation. I got it well.

Hi Joost We have B.V company which work in dairy industry field. About my question in corporate tax return form (vennootschapsbelasting) I saw a question Wat was het fiscale ondernemingsvermogen aan het einde van het vorige boekjaar? the english translate was What was the company's taxable assets at the end of the previous financial year? I want to know what the question mean exactly and which data have to write for this question?