{"id":3313,"date":"2024-07-19T14:42:41","date_gmt":"2024-07-19T13:42:41","guid":{"rendered":"https:\/\/www.belastingadviseur-eindhoven.nl\/?p=3313"},"modified":"2026-06-02T15:44:12","modified_gmt":"2026-06-02T14:44:12","slug":"incorporation-bv-retroactive-effect","status":"publish","type":"post","link":"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/kennisbank\/oprichten-bv-met-terugwerkende-kracht\/","title":{"rendered":"Establishing a bv with retroactive effect"},"content":{"rendered":"<p>Je kunt een <strong>bv met terugwerkende kracht<\/strong> oprichten, zodat de onderneming fiscaal al eerder als bv telt &mdash; vaak tot het begin van het boekjaar. Dit is handig als je een eenmanszaak omzet en het fiscale voordeel van de bv eerder wilt laten ingaan. Er gelden wel voorwaarden en termijnen. Hieronder de hoofdlijnen voor 2026.<\/p>\n<h2>Wat betekent terugwerkende kracht?<\/h2>\n<p>De bv wordt later opgericht, maar de resultaten worden fiscaal toegerekend vanaf een eerder moment. Zo voorkom je dat je over een tussenperiode nog inkomstenbelasting in de eenmanszaak betaalt.<\/p>\n<h2>Voorwaarden<\/h2>\n<ul>\n<li>Je legt je voornemen tijdig vast in een <strong>voorovereenkomst<\/strong> of intentieverklaring, die je registreert.<\/li>\n<li>Bij een geruisloze inbreng geldt doorgaans terugwerkende kracht tot 1 januari; bij een ruisende inbreng gelden kortere termijnen.<\/li>\n<li>De inbreng en oprichting moeten binnen de gestelde termijn na het registratiemoment plaatsvinden.<\/li>\n<\/ul>\n<h2>Geruisloos of ruisend inbrengen<\/h2>\n<ul>\n<li><strong>Geruisloos<\/strong>: je stelt belasting over de stille reserves en goodwill uit; terugwerkende kracht meestal tot 1 januari.<\/li>\n<li><strong>Ruisend<\/strong>: je rekent fiscaal af, maar kunt onder voorwaarden een herinvesteringsreserve of stakingsaftrek benutten.<\/li>\n<\/ul>\n<h2>Waarom Belastingadviseur Eindhoven<\/h2>\n<p>De termijnen zijn strikt en een fout kost zo het hele voordeel. Wij bewaken de deadlines voor ondernemers in de regio Eindhoven en verzorgen de voorovereenkomst. Lees ook onze uitleg over het <a href=\"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/change-sole-proprietorship-to-bv\/\">omzetten van een eenmanszaak naar een bv<\/a>.<\/p>\n<h2>Veelgestelde vragen<\/h2>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Tot wanneer kan ik terugwerkende kracht toepassen?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Bij geruisloze inbreng vaak tot 1 januari van het lopende jaar, mits je de voorovereenkomst op tijd registreert.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Wat is een voorovereenkomst?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Een vastgelegde verklaring dat je de onderneming gaat inbrengen in een nog op te richten bv. De registratiedatum bepaalt de terugwerkende kracht.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Moet ik direct afrekenen?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Bij een geruisloze inbreng niet; je stelt de belasting over de meerwaarde uit.<\/p>\n<\/div>\n<\/details>","protected":false},"excerpt":{"rendered":"<p>You have two options for setting up a bv with retroactive effect: 'noisy' and 'noiseless'. Read more about them here.<\/p>","protected":false},"author":2,"featured_media":5410,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-3313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zakelijke-belastingen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.6 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Een bv oprichten met terugwerkende kracht? Ontdek hoe!<\/title>\n<meta name=\"description\" content=\"Bv oprichten met terugwerkende kracht in 2026: voorwaarden, voorovereenkomst en deadlines. 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