Drie jaar lang lager gebruikelijk loon startende dga
Door de Belastingdienst is onlangs een aantal verduidelijkingen en wijzigingen aangebracht in de handreiking voor de gebruikelijkloonregeling. Zo is aangegeven dat een startende bv maximaal drie jaar een lager gebruikelijk loon (maar niet lager dan minimumloon) voor de aanmerkelijkbelanghouder mag hanteren. Een aandeelhouder heeft een aanmerkelijk belang als hij, eventueel samen met zijn fiscale partner, direct of indirect, minimaal 5% bezit van de aandelen, winstbewijzen, ge
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