What means Taxes?

According to legal entities (partnerships, CV, BV, NV), investment funds have to deal with taxes. Both companies are subject to corporate income tax.

With regard to personal resumes and partnerships, investors are treated as co-owners or self-employed persons, and if certain conditions are met, a corporate income tax must be levied on the investors. The expression for this is fiscal transparency.

In real estate CV partners are not regarded as entrepreneurs who are entitled to (arbitrary) depreciation, investment deduction and exemptions from discontinuation profit. Box 3 imposes taxes on passive investors in real estate companies. In addition to these legal entities, there is also a company specializing in investment, i.e. a financial investment institution. The sole purpose of the company is to invest and should not conduct its own business.

Companies must meet certain conditions to maintain FBI status, including paying the results of their operations as dividends within 8 months, and the company's property must borrow up to 60% of interest. Financial book value. In return, the ratio is 0%.