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Profits from companies are subject to either corporate income tax or personal income tax, depending on the type of company. When determining the profit, there are many similarities between the two tax types.
However, there are also differences in tax treatment that can make it more attractive to opt for a particular form of enterprise. Of course there are also civil law considerations that play a role in this choice.
For example, specific matters relating to corporation tax are the participation exemption, fiscal unity, innovation box and the choice of financing by capital or loan. With regard to personal income tax, choice of private / company equity can play an important role.
In the coming years, various changes are planned with regard to tax rates and disks. These changes make it interesting to review your current business form.
