Maria.k

Good afternoon,

Do you have English version?

6 minutes ago, Joost Rietveld said:

Here's an example (from 2020, so not exactly up to date with tax rates), but I honestly don't know if you should use this if you have no prior knowledge or experience. 

CONCEPT BV - Jaarrekening 2020.xlsx 47.22 kB · 1 download

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.

13 hours ago, Joost Rietveld said:

Both would help

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?

29 minutes ago, Joost Rietveld said:

Hi Maria, welcome to HL.

 

Could you provide some context please? 

Hi Joost,Thanks.

Context about our business or my question?

what are company's taxable assets?