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Fiscaal juridische aandachtspunten scheiden wonen en zorg Activiteiten en structuren Marc van Dijl Hans Linders www.pwc.com
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1.De fiscalisten bril 3 vpb vrij vpb belast Overig Zorg Kern AWBZ VPT WMO diensten Vastgoed exploitatie
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2.Fiscale positie onder druk Vennootschapsbelasting BTW Overdrachtsbelasting Verhuurdersverheffing OZB 4 relevante middelen voor exploitatie en transitie
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3.Vennootschapsbelasting Huidige wetgeving: bestaande problemen Relevante wijzigingen Opkomende problemen en oplossingen 5
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6 4.BTW Huidige wetgeving; relevante problemen WMO diensten Verhuur van vastgoed
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7 5.Verhuurdersverheffing Huidige wetgeving; relevante ontwikkelingen
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8 6.Transitie Overdrachtsbelasting BTW Vennootschapsbelasting
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9 7.Effecten op de structuur Strategie en beleid Bestuur en Toezicht Zorg WMO Vastgoed
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Marc van Dijl marc.van.dijl@nl.pwc.com 06 – 5331 8707 Hans Linders hans.linders@nl.pwc.com 06 – 5324 5707 © 2013 PwC. All rights reserved. Not for further distribution without the permission of PwC. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way. Contactgegevens
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