{"id":32772,"date":"2016-04-26T08:40:45","date_gmt":"2016-04-26T07:40:45","guid":{"rendered":"https:\/\/limes-int.com\/?p=32772"},"modified":"2016-04-26T08:40:45","modified_gmt":"2016-04-26T07:40:45","slug":"einde-fictieve-dienstbetrekking-commissaris","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/einde-fictieve-dienstbetrekking-commissaris\/","title":{"rendered":"Einde fictieve dienstbetrekking commissaris"},"content":{"rendered":"<p>Per 1 januari 2017 wordt de fictieve dienstbetrekking voor de commissaris in de loonbelasting afgeschaft. Indien zowel de vennootschap als de commissaris hiermee akkoord gaan, mag dit al per 1 mei 2016 worden toegepast. De dienstbetrekking kan echter veelal worden voortgezet via \u2018opting in\u2019. Dit kan aantrekkelijk zijn met het oog op toepassing of voortzetting van de 30%-regeling.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Per 1 januari 2017 wordt de fictieve dienstbetrekking voor de commissaris in de loonbelasting afgeschaft. Indien zowel de vennootschap als de commissaris hiermee akkoord gaan, mag dit al per 1 mei 2016 worden toegepast. De dienstbetrekking kan echter veelal worden voortgezet via \u2018opting in\u2019. Dit kan aantrekkelijk zijn met het  [&#8230;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"hf_cat_post":[],"class_list":["post-32772","post","type-post","status-publish","format-standard","hentry","category-geen-onderdeel-van-een-categorie"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/32772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=32772"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/32772\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=32772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=32772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=32772"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=32772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}