{"id":768,"date":"2017-10-20T13:22:23","date_gmt":"2017-10-20T13:22:23","guid":{"rendered":"https:\/\/www.taxable.nl\/?p=768"},"modified":"2017-11-24T00:49:33","modified_gmt":"2017-11-24T00:49:33","slug":"besluit-heffingvrij-vermogen-box-3-voor-buitenlands-belastingplichtigen","status":"publish","type":"post","link":"https:\/\/taxable.nl\/nl\/nieuws\/overig-belastingnieuws\/besluit-heffingvrij-vermogen-box-3-voor-buitenlands-belastingplichtigen\/","title":{"rendered":"Besluit heffingvrij vermogen box 3 voor buitenlands belastingplichtigen"},"content":{"rendered":"

Naar aanleiding van prejudici\u00eble vragen van de Hoge Raad aan het Hof van Justitie van de Europese Unie heeft de Hoge Raad uitspraak gedaan in de zaken J.B.G.T. Miljoen (ECLI:NL:HR:2016:362) en Soci\u00e9t\u00e9 G\u00e9n\u00e9rale S.A. (ECLI:NL:2016:361). De staatssecretaris van financi\u00ebn heeft besloten de wetgeving anders toe te passen in het licht van deze uitspraken.<\/p>\n

De prejudici\u00eble vragen die werden gesteld aan het HvJ EU gingen over portfolio aandeelhouders. Volgens het HvJ EU moet het heffingvrij vermogen van box 3 ook op niet ingezeten aandeelhouders worden toegepast, omdat het heffingvrij vermogen een vrijstelling is die aan alle ingezeten belastingplichtigen wordt toegekend, wat hun persoonlijke situatie ook is. Door deze vrijstelling niet toe te kennen aan de niet ingezete aandeelhouder, zou strijd zijn met de vrijheid van kapitaal. Een van de vier fundamentele vrijheden van het Europees recht.<\/p>\n

De staatssecretaris van Financi\u00ebn is van mening dat het bovenstaand ook zou moeten gelden voor andere, niet kwalificerende belastingplichten met een box 3 inkomen. Hij heeft dan ook besloten dat ook niet kwalificerende belastingplichtigen voortaan aanspraak kunnen maken op het heffingvrij vermogen van box 3. Hierbij de link naar betreffend Besluit: https:\/\/zoek.officielebekendmakingen.nl\/stcrt-2016-22561.html
\n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Naar aanleiding van prejudici\u00eble vragen van de Hoge Raad aan het Hof van Justitie van de Europese Unie heeft de Hoge Raad uitspraak gedaan in de zaken J.B.G.T. Miljoen (ECLI:NL:HR:2016:362) en Soci\u00e9t\u00e9 G\u00e9n\u00e9rale S.A. (ECLI:NL:2016:361). De staatssecretaris van financi\u00ebn heeft besloten de wetgeving anders toe te passen in het licht van deze uitspraken.<\/p>\n","protected":false},"author":3,"featured_media":5898,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[202,166],"tags":[],"class_list":["post-768","post","type-post","status-publish","format-standard","has-post-thumbnail","category-nieuws-over-expats-en-belastingen","category-overig-belastingnieuws","entry"],"yoast_head":"\nBesluit heffingvrij vermogen box 3 voor buitenlands belastingplichtigen - TaxAble<\/title>\n<meta name=\"description\" content=\"TaxAble provides tax advisory to both (international) companies and individuals. 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