{"id":10312,"date":"2026-09-25T10:06:32","date_gmt":"2026-09-25T08:06:32","guid":{"rendered":"https:\/\/confiancia.be\/?p=10312"},"modified":"2026-09-28T09:43:15","modified_gmt":"2026-09-28T07:43:15","slug":"steuerneuigkeiten-06-2026-liquidationsruecklage-vvprbis-dividende","status":"publish","type":"post","link":"https:\/\/confiancia.be\/de\/steuerneuigkeiten-06-2026-liquidationsruecklage-vvprbis-dividende\/","title":{"rendered":"Aktuelles vom 25.09.2026 \u2013 Steuerneuigkeiten 06\/2026 \u2013 Liquidationsr\u00fccklage &#038; VVPRbis-Dividende"},"content":{"rendered":"<p><span data-contrast=\"auto\">Das Gesetz vom 30. Mai 2026 (ver\u00f6ffentlicht im Belgischen Staatsblatt am 1. Juni 2026) bringt wichtige \u00c4nderungen f\u00fcr zwei steuerlich vorteilhafte Regelungen, die von KMU h\u00e4ufig genutzt werden:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\">die Liquidationsr\u00fccklage<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">die VVPRbis-Regelung<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Wir m\u00f6chten Sie dar\u00fcber informieren, damit Sie Ihre Aussch\u00fcttungsstrategie entsprechend anpassen k\u00f6nnen.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><b><span data-contrast=\"auto\"> Liquidationsr\u00fccklage<\/span><\/b><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Die Liquidationsr\u00fccklage erm\u00f6glicht es kleinen und mittleren Gesellschaften, Gewinne zur\u00fcckzustellen, indem sie einen zus\u00e4tzlichen Beitrag von 10 % zur K\u00f6rperschaftsteuer zahlen.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Diese R\u00fccklagen k\u00f6nnen anschlie\u00dfend in Form von Dividenden zu einem reduzierten Mobiliensteuersatz ausgesch\u00fcttet werden, sofern eine Wartefrist eingehalten wird.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">F\u00fcr R\u00fccklagen, die ab den zum 31. Dezember 2025 oder sp\u00e4ter abschlie\u00dfenden Gesch\u00e4ftsjahren gebildet werden, steigt der nach der 3-j\u00e4hrigen Wartefrist geltende Mobiliensteuersatz von 6,5 % auf 9,8 %.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<table style=\"width: 50.2968%;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"5\" aria-colcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td style=\"width: 56.5201%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Situation<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 13.5208%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Wartefrist<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 12.5202%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">MB-Satz<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 24.0297%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Gesamtsteuerlast<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td style=\"width: 56.5201%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">R\u00fccklagen gebildet bis 30.12.2025<br \/>\n<\/span><\/td>\n<td style=\"width: 13.5208%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">5 Jahre<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 12.5202%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">5 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 24.0297%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">~14,5 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td style=\"width: 56.5201%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">R\u00fccklagen gebildet bis 30.12.2025<\/span><\/td>\n<td style=\"width: 13.5208%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">3 Jahre<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 12.5202%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">6,5 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 24.0297%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">~16 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td style=\"width: 56.5201%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">R\u00fccklagen gebildet ab 31.12.2025<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 13.5208%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">3 Jahre<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 12.5202%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">9,8 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 24.0297%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">~18 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td style=\"width: 56.5201%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Aussch\u00fcttung bei Liquidation (alle R\u00fccklagen)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 13.5208%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">\u2014<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 12.5202%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">0 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 24.0297%;\" data-celllook=\"4369\"><span data-contrast=\"auto\">10 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Zu beachten: R\u00fccklagen, die bereits vor dem 31.12.2024 gebildet wurden, bleiben der alten Regelung unterworfen. <\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Au\u00dferdem bleibt jede seit dem 24.11.2025 vorgenommene \u00c4nderung des Gesch\u00e4ftsjahresabschlusses, die darauf abzielt, die Erh\u00f6hung zu umgehen, steuerlich wirkungslos.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Die Aussch\u00fcttung einer Liquidationsr\u00fccklage ist bei der Aufl\u00f6sung der Gesellschaft nicht der Mobiliensteuer unterlegen. Auch hier gibt es eine \u00c4nderung, die Befreiung wird verweigert, wenn der Beg\u00fcnstigte innerhalb von 3 Jahren nach der Liquidation eine Verwalterfunktion in einer Gesellschaft mit \u00e4hnlicher T\u00e4tigkeit aus\u00fcbt.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ol start=\"2\">\n<li><b><span data-contrast=\"auto\"> VVPRbis<\/span><\/b><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Die VVPRbis-Regelung erm\u00f6glicht es kleinen und mittleren Gesellschaften, Dividenden zu einem reduzierten Mobiliensteuersatz auszusch\u00fctten, sofern die Aktien nach dem 1. Juli 2013 gegen Bareinlage ausgegeben wurden und die Gesellschaft bestimmte Bedingungen hinsichtlich des eingezahlten Kapitals erf\u00fcllt.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Die Wartefrist wird ab dem Gr\u00fcndungsjahr der Gesellschaft berechnet.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ab dem 1. Juli 2026 steigt der ab dem 3. Jahr geltende Satz von 15 % auf 18 %.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<table style=\"width: 46.9409%;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\" aria-colcount=\"3\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td style=\"width: 54.4265%;\" data-celllook=\"0\"><span data-contrast=\"auto\">Aussch\u00fcttungsjahr<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 21.5492%;\" data-celllook=\"0\"><span data-contrast=\"auto\">MB-Satz vor 01.07.2026<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 22.4739%;\" data-celllook=\"0\"><span data-contrast=\"auto\">MB-Satz ab 01.07.2026<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td style=\"width: 54.4265%;\" data-celllook=\"0\"><span data-contrast=\"auto\">Gr\u00fcndungsjahr + 1 Jahr<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 21.5492%;\" data-celllook=\"0\"><span data-contrast=\"auto\">30 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 22.4739%;\" data-celllook=\"0\"><span data-contrast=\"auto\">30 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td style=\"width: 54.4265%;\" data-celllook=\"0\"><span data-contrast=\"auto\">Gr\u00fcndungsjahr + 2 Jahre (*)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 21.5492%;\" data-celllook=\"0\"><span data-contrast=\"auto\">20 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 22.4739%;\" data-celllook=\"0\"><span data-contrast=\"auto\">20 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td style=\"width: 54.4265%;\" data-celllook=\"0\"><span data-contrast=\"auto\">Gr\u00fcndungsjahr + 3 Jahre und folgende<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 21.5492%;\" data-celllook=\"0\"><span data-contrast=\"auto\">15 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td style=\"width: 22.4739%;\" data-celllook=\"0\"><span data-contrast=\"auto\">18 %<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dividenden, die vor dem 1. Juli 2026 ausgezahlt werden, unterliegen weiterhin dem Satz von 15 %.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Die VVPRbis-Regelung bleibt dennoch vorteilhafter als der gew\u00f6hnliche Mobiliensteuersatz von 30 %.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">(*) Achtung, f\u00fcr Einlagen ab dem 01.01.2026 entf\u00e4llt der Zwischensatz von 20 % (2. Gesch\u00e4ftsjahr).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Unser Rat:<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Diese \u00c4nderungen wirken sich unmittelbar auf die Planung Ihrer Dividendenaussch\u00fcttungen aus.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Wenn Sie in den kommenden Monaten eine Aussch\u00fcttung planen, empfehlen wir Ihnen, uns zu kontaktieren, um gemeinsam die f\u00fcr Ihre Situation am besten geeignete Strategie zu analysieren \u2013 unter Ber\u00fccksichtigung der Wartefristen und der neuen anwendbaren S\u00e4tze.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Unser Team steht Ihnen selbstverst\u00e4ndlich f\u00fcr weitere Fragen zur Verf\u00fcgung.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Das Gesetz vom 30. Mai 2026 (ver\u00f6ffentlicht im Belgischen Staatsblatt am 1. Juni 2026) bringt wichtige \u00c4nderungen f\u00fcr zwei steuerlich vorteilhafte Regelungen, die von KMU h\u00e4ufig genutzt werden:\u00a0 die Liquidationsr\u00fccklage\u00a0 die VVPRbis-Regelung\u00a0 Wir m\u00f6chten Sie dar\u00fcber informieren, damit Sie Ihre Aussch\u00fcttungsstrategie entsprechend anpassen k\u00f6nnen.\u00a0 &nbsp; Liquidationsr\u00fccklage Die Liquidationsr\u00fccklage erm\u00f6glicht es kleinen und mittleren Gesellschaften, Gewinne [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-10312","post","type-post","status-publish","format-standard","hentry","category-la-societe-de"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aktuelles vom 25.09.2026 \u2013 Steuerneuigkeiten 06\/2026 \u2013 Liquidationsr\u00fccklage &amp; VVPRbis-Dividende - Confiancia<\/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:\/\/confiancia.be\/de\/steuerneuigkeiten-06-2026-liquidationsruecklage-vvprbis-dividende\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aktuelles vom 25.09.2026 \u2013 Steuerneuigkeiten 06\/2026 \u2013 Liquidationsr\u00fccklage &amp; VVPRbis-Dividende - Confiancia\" \/>\n<meta property=\"og:description\" content=\"Das Gesetz vom 30. 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