Director shareholder (DGA) and Ltd

Article from our newsletter have been reflected on this site, such as they in our newsletters have been then published. For this reason it is possible that the information from the older edities is no longer up-to-date. Couple of your salary over 2003 definitively permanently directeur-aandeelhouder that - objective consider - the too low salary has stipulated at Ltd in which he has a considerable importance, a fictitious salary gets blamed and for that in the imposition is involved. That fictitious salary is at least put in principle on the limit income from the Invalidity Insurance (Self-employed Persons) Act (WAZ). For 2003 is take into account that 38.118. the director who wishes a lower salary that plausible must make. A salary higher than Waz-norm must be shown by the inspector. You do judiciously gather data with which you can motivate the desired salary over 2003. Wherever possible you can the relevant data over 2003 still what to steer, for example by charging a management fairy from the holding at the operating companies to whom dovetails on your salary the holding. Delay disbursement of salary under conditions can postpone you the disbursement of a part of your salary (up to 10%) to more later a time. By the delay of imposition and a possible lower tax rate a this advantage can produce, whereas LTD already, however, direct (the cash value of) this can present part of the salary as company costs! To the proposal in the tax plan 2004 to let expire to this regulation by 1 January 2005, it has been withdrawn as a result of the autumn agreement. Compensation for a study at home: by direct beëindigen!Veel DGA's know itself annually at the expense of Ltd compensation for the use of a study in its own house. Ltd can present the compensation as costs, for the DGA that compensation will mostly be involved as remunerations from employment in the imposition. Compensation is only tax-free if the director has is labour income mainly - for 70% or more - at home in its study deservedly. But and that is seldom the case. You can the compensation for the study thus improve to convert into ' real ' salary. You prevent this way a subsequent tax demand salaries tax (with fine), and this reward component counts as of now toward your pension basis. Privé-auto at the expense of the BVDe directeur-grootaandeelhouder that its privé-personenauto used for business at, must take into account that which compensation is brought back by 1 January 2004 to 0.18 by kilometre. This makes it in many cases attractive to transfer the car to Ltd and opt for the bijtelling privé-gebruik car. Too more these bijtelling by 1 January 2004 is brought back there of 25% up to 22% of the catalogue value of the car. To be faced with Btw-probleem want transfer the DGA which are privé-personenauto to Ltd. THE DGA are (in principle) none Btw-ondernemer so that he cannot charge the VAT which is understood in the day value of the car, at the Ltd. Ltd cannot bring this VAT thus as voorbelasting in calculation. This Btw-probleem can be avoided when Ltd reimburses all expenses of the private car - on nacalculatiebasis - to the DGA. At that set-up the economic property of the car on Ltd has proceeded. pension promise modifies DGA: when and hoe?Op 1 June 2004 must satisfy all pension schemes to the new witteveen legislation. This not only applies to pension schemes of the ordinary employees, but also for the pension scheme of the DGA's in own management. With the tax plan 2004 it seemed just as that the pension legislation would be modified serious, but that is as yet of the job. Nevertheless it is judiciously your keep pension scheme critically against tax light, certainly as these since 1 June 1999 has been no longer modified. Consultation with your consultant, year still this, to take measures if necessary to adapt the pension scheme. Because in all cases is not 31 May 2004 the best time make the passage to the new pension system. Appreciation pension obligations in own beheerWanneer you by 1 January 2004 look that your pension is optimum, can that you many years' advantage produce. This has do everything with the appreciation of its own management pension. The cabinet wants by 1 January 2004 prohibit that the pension is appreciated according to so-called ' premie-bij-indiensttredingsmethode ' and moreover age propositions to links to lay seriously. This leads to a strongly lower appreciation. As a transitional measure the score on 31 December 2003 can
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