Financiën Aanmerkelijk belang, vragen en antwoorden Aanmerkelijk belang, vragen en antwoorden beleidsregel BWBR0012396 CPP2001/765M Belastingrecht Inkomstenbelasting Belastingen Artikelen 4.1, 4.53, 7.5 en 7.6, Wet inkomstenbelasting 2001 Artikelen 4.1, 4.53, 7.5 en 7.6, Wet inkomstenbelasting 2001 Aanmerkelijk belang, vragen en antwoorden Wet inkomstenbelasting 2001 Wet inkomstenbelasting 2001 tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst tekst

1 A B C.1 C.2 C.3 C.4 C.5 C.6 C D.1 D E F.1 F.2 F.3 F.4 F.5 F.6 F.7 F.8 F.9 F.10 F.11 F.12 F.13 F.14.1 F.14.2 F.14.3 F14.4 F.14.5 F.14.6 F.14.7 F.14.8 F.15 F G.1 G H.1 H.2 H.3 H.4 H.5 H I.1 I J K.1 K L.1 L.2 L.3 L.4 L.5 L M.1 M 2 intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

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intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

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intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

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intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

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intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

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nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

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nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

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nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

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nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

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intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

intrekking-regeling 2006-11-23 2006-12-04 2006 236 CPP2006/2674M 2006-11-23 2006-12-04 2006 236 CPP2006/2674M

nieuwe-regeling 2001-04-04 2001-01-01 2001 7 CPP2001/765M 2001-04-04 2001-01-01 2001 7 CPP2001/765M

BWBR0012396 Aanmerkelijk belang, vragen en antwoorden nl beleidsregel 2017-02-09 Financiën