{"id":15012,"date":"2024-01-25T15:00:37","date_gmt":"2024-01-25T13:00:37","guid":{"rendered":"https:\/\/www.vitislife.com\/?p=15012"},"modified":"2024-07-11T11:29:19","modified_gmt":"2024-07-11T09:29:19","slug":"beleggingsverzekering-voor-vennootschappen-tak-6","status":"publish","type":"post","link":"https:\/\/www.vitislife.com\/nl\/beleggingsverzekering-voor-vennootschappen-tak-6\/","title":{"rendered":"Beleggingsverzekering voor vennootschappen &#8211; tak 6"},"content":{"rendered":"\n<p class=\"has-text-align-right has-text-color\" style=\"color:#d98d18;font-size:15px\"><strong>Belgische markt <\/strong><\/p>\n\n\n\n<p class=\"has-text-align-right has-text-color\" style=\"color:#1d3b75;font-size:15px\">Update 25\/01\/2024<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-left has-text-color\" style=\"color:#d98d18;font-size:37px\">Vitis Life&#8217;s ruling wordt nu ook wettelijk verankerd<\/h3>\n\n\n\n<p style=\"font-size:14px\">Onze ruling met nr. 2022.510 d.d. 14\/02\/2023 bepaalt dat de jaarlijkse waardeschommelingen van de reserve van een beleggingsverzekering onderschreven door een Belgische vennootschap jaarlijks dienen opgenomen te worden in het fiscale resultaat.<\/p>\n\n\n\n<p style=\"font-size:14px\"><strong>Dit principe is sinds kort ook verankerd in het Wetboek van Inkomstenbelasting.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p style=\"font-size:14px\">Concreet gaat het om het nieuwe art. 362bis \u00a72 Wetboek van Inkomstenbelasting.<\/p>\n\n\n\n<p style=\"font-size:14px\"><strong>Voor uw klanten<\/strong> die bij Vitis Life S.A. &#8211; Belgian Branch een VITIS Corporate Investment Plan &#8211; tak 6 onderschreven <strong>verandert er dus niets<\/strong>, noch bij de jaarlijkse verwerking van een bestaand contract, noch bij een (gedeeltelijke of volledige) afkoop.&nbsp;<\/p>\n\n\n\n<p style=\"font-size:14px\">Deze wetswijziging geeft uw klanten nog wat <strong>extra juridische zekerheid<\/strong>;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:14px\">Een wet &nbsp;bindt&nbsp; iedereen, elke belastingdienst en elke belastingplichtige moet haar immers naleven.<\/li>\n\n\n\n<li style=\"font-size:14px\">Een wet &nbsp;geldt voor onbepaalde duur, daar waar een ruling maar geldt voor 5 jaren.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\r\n<div class=\"rich-text\">\r\n\t\r\n\t\t\t<div class=\"box-content align-left\">\r\n\t\t\t\t\t\r\n\t\t\r\n\t\t\r\n\t\t\t\t\t<div class=\"text-container\">\r\n\t\t\t<p style=\"text-align: right;\"><span style=\"color: #000000;\"><strong>Eef Liesens<\/strong><\/span><br \/>\n<span style=\"color: #d98d18;\">Head of Legal\u00a0<\/span><\/p>\n\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\r\n<\/div>\r\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#1d3b75\">Documentatie<\/h3>\n\n\n\r\n\n\n\n<p>Het <strong>VITIS Corporate Investment Plan <\/strong>biedt verschillende voordelen aan vennootschappen en laat toe om o.a. een beleggingsportefeuille d.m.v. een verzekeringbeleggingscontract te structureren.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.vitislife.com\/wp-content\/uploads\/2020\/10\/VCIP_FIF_BB_NL_wcover-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Voor meer informatie. <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belgische markt Update 25\/01\/2024 Vitis Life&#8217;s ruling wordt nu ook wettelijk verankerd Onze ruling met nr. 2022.510 d.d. 14\/02\/2023 bepaalt dat de jaarlijkse waardeschommelingen van de reserve van een beleggingsverzekering onderschreven door een Belgische vennootschap jaarlijks dienen opgenomen te worden in het fiscale resultaat. Dit principe is sinds kort ook verankerd in het Wetboek van [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[157,51,159],"tags":[284,305,234],"class_list":{"0":"post-15012","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-belgium","9":"category-inspired","10":"tag-assurance-vie-2-nl","11":"tag-belgie","12":"tag-verzekeringscontract"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Beleggingsverzekering voor vennootschappen - tak 6 - VitisLife<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vitislife.com\/nl\/beleggingsverzekering-voor-vennootschappen-tak-6\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Beleggingsverzekering voor vennootschappen - tak 6 - VitisLife\" \/>\n<meta property=\"og:description\" content=\"Belgische markt Update 25\/01\/2024 Vitis Life&#8217;s ruling wordt nu ook wettelijk verankerd Onze ruling met nr. 2022.510 d.d. 14\/02\/2023 bepaalt dat de jaarlijkse waardeschommelingen van de reserve van een beleggingsverzekering onderschreven door een Belgische vennootschap jaarlijks dienen opgenomen te worden in het fiscale resultaat. 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