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Het opstellen van een ‘Jaarrekening Stamrecht bv’ hoort bij een van de boekhoudkundige verplichtingen van een besloten vennootschap. Jaarlijks moet de Stamrecht bv een aangifte vennootschapsbelasting doen, er moet een balans en jaarrekening Stamrecht bv opgesteld worden, er moeten notulen gemaakt worden van de jaarvergadering van de aandeelhouders en de jaarstukken moeten bij de Kamer van Koophandel gedeponeerd worden.
Jaarrekening Stamrecht bv
De Stamrecht bv is verplicht jaarlijks een aangifte vennootschapsbelasting te doen. Voor een goede aangifte moet ook een balans en een verlies- en winstrekening opgemaakt worden. Het is niet verplicht om deze balans te deponeren bij de Kamer van Koophandel wanneer er een accountantsverklaring wordt afgegeven dat de bv zich slechts bezig houdt met het verzekeren van een stamrechtverplichting. Omdat er toch een balans moet worden opgemaakt voor de aangifte vennootschapsbelasting en een accountantsverklaring ook kosten meebrengt, kiezen wij ervoor de balans wel te publiceren.
Notulen jaarlijkse vergadering van aandeelhouders
De Stamrecht bv is ook verplicht notulen te maken van de jaarlijkse vergadering van aandeelhouders. Bij een Stamrecht bv die zich alleen bezig houdt met passief beleggen en met het verzekeren van het stamrecht kunnen wij alle bovengenoemde werkzaamheden verzorgen voor een vast bedrag van euro 395 ex btw per jaar. Hoewel een Stamrecht bv daar op geen enkele wijze profijt van heeft, is zij wel de jaarlijkse bijdrage aan de Kamer van Koophandel van ongeveer euro 60 (per provincie verschillend) verschuldigd. Voor Stamrecht bv’s en Pensioen bv’s heeft de Kamer van Koophandel een lager tarief voor de jaarlijkse bijdrage dan voor gewone bv’s.
Aangifte loonbelasting stamrechtuitkeringen
Wanneer het stamrecht wordt uitgekeerd moet de Stamrecht bv loonbelasting inhouden over de stamrechtuitkeringen, omdat er sprake is van inkomsten uit vroegere dienstbetrekking.
Vaak wordt uit praktisch oogpunt geen aangifte loonbelasting gedaan maar worden de uitkeringen aangegeven in de aangifte inkomstenbelasting. Dit is formeel niet juist maar lijkt soms wel te worden geaccepteerd door de fiscus. Wij adviseren dit niet omdat dit vanwege strengere regels op het gebied van loonheffing, tot hoge boetes kan leiden.
Informatie over de kosten van de oprichting en boekhouding van de Stamrecht bv, vindt u op de pagina’s: Kosten oprichten Stamrecht bv en Kosten administratie Stamrecht bv.