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Our team ensures rapid response times, a low partner-to-staff ratio and is committed to delivering consistently high quality. Our business consulting services include naming a few: Governance, Risk, and Compliance, Business Transformation, Data Analytics, Human Capital, Operations Improvement, Program Management, Strategy & Innovation, Technology-enabled services, etc.
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Business Risk Services
We deliver practical, pragmatic, and tailored solutions that support you in growing and protecting the value of your businesses. Our business risk services include naming a few: Enterprise Risk Management, Internal Audit, Operational Audit, Compliance Framework Solutions, Regulatory Compliance, Finance Risk and Modeling, Special Attestation Services, and Technology Risk Services. Are you looking into certifying your organization for best-practice management systems? We also offer gap assessments, implementation plans and managed services for ISO9001, ISO27001/2, ISO22301, and ISO37000, amongst many others.
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Our highly skilled and experienced professionals are prepared to help you navigate the complex and dynamic digital environment you operate in. Our Cyber & Information Security solutions include amongst others: IT Audit and IT Strategy, Cyber Security Audit and Assessments, Cyber Strategy Solutions, Vulnerability Assessment and Penetration Testing, and Information Security & Privacy Frameworks (best practice) solutions.
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For the past years, our highly experienced consultants have been dedicated to delivering a comprehensive array of services including transactions, valuations, deal advisory, and restructuring.
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With the launch of our brand-new operations center in Suriname, we offer managed services for (e.g.) risk and quality, regulatory compliance, cyber security, information security, privacy, business processes, financial Management and many more.
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Financial Statement Audits
Our team of experienced auditors guarantee that the information presented in your financial statements is accurate and in accordance with prevailing accounting standards and company laws.
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Financial Statement Reviews
Accuracy, compliance, and reliability. Our experienced auditors conduct a thorough examination, identifying errors and providing valuable recommendations to enhance reporting practices and internal controls.
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Voorkoming van dubbele belasting bij onroerend goed op Bonaire
11 Mar 2021De rechter heeft deze maand een belangrijke uitspraak gedaan voor inwoners van Curaçao die onroerend goed bezitten en verhuren op Bonaire. Dit onroerend goed wordt in de Vastgoedbelasting belast op Bonaire, maar op grond van de Belastingregeling Nederland Curaçao (de BES wordt beschouwd als Nederland voor toepassing van het belastingverdrag), mag Curaçao de inkomsten ook in de Inkomstenbelasting belasten, mits Curaçao maar zorgt dat er geen dubbele belasting optreedt.
In Curaçao zelf zijn geen maatregelen opgenomen in de wetgeving die regelen hoe Curaçao moet zorgen dat er geen dubbele belasting optreedt, maar de inspecteur stelde dat op grond van niet gepubliceerd beleid, Curaçao niet meer belasting hoefde terug te geven dan er in Bonaire was geheven in de vastgoedbelasting. De Inkomstenbelasting die werd geheven in Curaçao was vele malen hoger dan de geheven vastgoedbelasting op Bonaire.
De rechter heeft bepaald dat bij gebrek aan een lokale wettelijke regeling toch weer wordt gekeken naar de Belastingregeling Nederland Curaçao en heeft gemeend dat in deze regeling bedoeld is dat de voorkoming wordt verleend op basis van het evenredige deel dat in Curaçao aan Inkomstenbelasting wordt geheven over de inkomsten uit de woning in het buitenland ten opzichte van de totaal in Curaçao geheven Inkomstenbelasting. Er dient een vrijstelling worden verleend op grond van de zogenaamde vrijstellingsmethode en niet de door de inspecteur gehanteerde verrekeningsmethode.
Het volgende voorbeeld kan dit verduidelijken.
| Waarde woning Bonaire | 150.000 | |
| Inkomsten uit verhuur | 15.000 | |
| Overige inkomsten Curaçao | 75.000 | |
| Vastgoedbelasting Bonaire (na toepassing belastingvrije som woningen) | 178 | |
| Inkomstenbelasting Curaçao | 15.350 | |
| Standpunt belastingdienst | Standpunt belastingplichtige en rechter |
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| Inkomstenbelasting Curaçao | 15.350 | 15.350 |
| Evenredigheidsmethode 15.000/90.000 * 15.350 | -2.558 | |
| Maximaal belasting Bonaire | -178 | |
| Te betalen belasting Curaçao | 15.172 | 12.792 |
Let op, indien een inwoner van Europees Nederland een onroerende zaak bezit op Bonaire wordt het heffingsrecht op deze onroerende zaak eveneens aan Bonaire toegewezen en mag Europees Nederland ook de inkomsten in de heffing van Inkomstenbelasting opnemen, mits Nederland er maar voor zorgt dat er geen dubbele belasting optreedt.
In Nederland is dit geregeld in het Besluit Voorkoming Dubbele Belasting en wordt een evenredig deel van het fictief rendement over de waarde van de onroerende zaak ten opzichte van de totale waarde van het vermogen in box 3 buiten de heffing gehouden. Ook hier is niet van belang welke belasting wordt geheven in Bonaire.
Voor meer informatie kunt u contact opnemen met Hans Ruiter (hans.ruiter@aw.gt.com) of Lars van 't Hof (lars.v.t.hof@bq.gt.com).
