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</div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Limited liability partnership</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Ga naar een artikel in een andere taal. Beschikbaar in 16 talen" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-16" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">16 talen</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B4%D8%B1%D9%83%D8%A9_%D8%AA%D8%B6%D8%A7%D9%85%D9%86%D9%8A%D8%A9_%D9%85%D8%AD%D8%AF%D9%88%D8%AF%D8%A9_%D8%A7%D9%84%D9%85%D8%B3%D8%A4%D9%88%D9%84%D9%8A%D8%A9" title="شركة تضامنية محدودة المسؤولية – Arabisch" lang="ar" hreflang="ar" data-title="شركة تضامنية محدودة المسؤولية" data-language-autonym="العربية" data-language-local-name="Arabisch" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Limited_Liability_Partnership" title="Limited Liability Partnership – Duits" lang="de" hreflang="de" data-title="Limited Liability Partnership" data-language-autonym="Deutsch" data-language-local-name="Duits" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Limited_liability_partnership" title="Limited liability partnership – Engels" lang="en" hreflang="en" data-title="Limited liability partnership" data-language-autonym="English" data-language-local-name="Engels" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B4%D8%B1%DA%A9%D8%AA_%D8%AA%D8%B6%D8%A7%D9%85%D9%86%DB%8C_%D8%A8%D8%A7_%D9%85%D8%B3%D8%A6%D9%88%D9%84%DB%8C%D8%AA_%D9%85%D8%AD%D8%AF%D9%88%D8%AF" title="شرکت تضامنی با مسئولیت محدود – Perzisch" lang="fa" hreflang="fa" data-title="شرکت تضامنی با مسئولیت محدود" data-language-autonym="فارسی" data-language-local-name="Perzisch" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Soci%C3%A9t%C3%A9_en_nom_collectif_%C3%A0_responsabilit%C3%A9_limit%C3%A9e" title="Société en nom collectif à responsabilité limitée – Frans" lang="fr" hreflang="fr" data-title="Société en nom collectif à responsabilité limitée" data-language-autonym="Français" data-language-local-name="Frans" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BF%E0%A4%A4_%E0%A4%A6%E0%A5%87%E0%A4%AF%E0%A4%A4%E0%A4%BE_%E0%A4%AD%E0%A4%BE%E0%A4%97%E0%A5%80%E0%A4%A6%E0%A4%BE%E0%A4%B0%E0%A5%80" title="सीमित देयता भागीदारी – Hindi" lang="hi" hreflang="hi" data-title="सीमित देयता भागीदारी" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/LLP" title="LLP – Japans" lang="ja" hreflang="ja" data-title="LLP" data-language-autonym="日本語" data-language-local-name="Japans" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%96%D0%B0%D1%83%D0%B0%D0%BF%D0%BA%D0%B5%D1%80%D1%88%D1%96%D0%BB%D1%96%D0%B3%D1%96_%D1%88%D0%B5%D0%BA%D1%82%D0%B5%D1%83%D0%BB%D1%96_%D1%81%D0%B5%D1%80%D1%96%D0%BA%D1%82%D0%B5%D1%81%D1%82%D1%96%D0%BA" title="Жауапкершілігі шектеулі серіктестік – Kazachs" lang="kk" hreflang="kk" data-title="Жауапкершілігі шектеулі серіктестік" data-language-autonym="Қазақша" data-language-local-name="Kazachs" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B8%E0%B3%80%E0%B2%AE%E0%B2%BF%E0%B2%A4_%E0%B2%B9%E0%B3%8A%E0%B2%A3%E0%B3%86%E0%B2%97%E0%B2%BE%E0%B2%B0%E0%B2%BF%E0%B2%95%E0%B3%86_%E0%B2%B8%E0%B2%B9%E0%B2%AD%E0%B2%BE%E0%B2%97%E0%B2%BF%E0%B2%A4%E0%B3%8D%E0%B2%B5" title="ಸೀಮಿತ ಹೊಣೆಗಾರಿಕೆ ಸಹಭಾಗಿತ್ವ – Kannada" lang="kn" hreflang="kn" data-title="ಸೀಮಿತ ಹೊಣೆಗಾರಿಕೆ ಸಹಭಾಗಿತ್ವ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9C%A0%ED%95%9C%EC%B1%85%EC%9E%84%EC%A1%B0%ED%95%A9" title="유한책임조합 – Koreaans" lang="ko" hreflang="ko" data-title="유한책임조합" data-language-autonym="한국어" data-language-local-name="Koreaans" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Sp%C3%B3%C5%82ka_partnerska" title="Spółka partnerska – Pools" lang="pl" hreflang="pl" data-title="Spółka partnerska" data-language-autonym="Polski" data-language-local-name="Pools" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A2%D0%BE%D0%B2%D0%B0%D1%80%D0%B8%D1%89%D0%B5%D1%81%D1%82%D0%B2%D0%BE_%D1%81_%D0%BE%D0%B3%D1%80%D0%B0%D0%BD%D0%B8%D1%87%D0%B5%D0%BD%D0%BD%D0%BE%D0%B9_%D0%BE%D1%82%D0%B2%D0%B5%D1%82%D1%81%D1%82%D0%B2%D0%B5%D0%BD%D0%BD%D0%BE%D1%81%D1%82%D1%8C%D1%8E" title="Товарищество с ограниченной ответственностью – Russisch" lang="ru" hreflang="ru" data-title="Товарищество с ограниченной ответственностью" data-language-autonym="Русский" data-language-local-name="Russisch" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Limited_liability_partnership" title="Limited liability partnership – Simple English" lang="en-simple" hreflang="en-simple" data-title="Limited liability partnership" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Komandit_%C5%9Firket" title="Komandit şirket – Turks" lang="tr" hreflang="tr" data-title="Komandit şirket" data-language-autonym="Türkçe" data-language-local-name="Turks" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E6%9C%89%E9%99%90%E8%B4%A3%E4%BB%BB%E5%90%88%E4%BC%99" title="有限责任合伙 – Wuyu" lang="wuu" hreflang="wuu" data-title="有限责任合伙" data-language-autonym="吴语" data-language-local-name="Wuyu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E6%9C%89%E9%99%90%E8%B4%A3%E4%BB%BB%E5%90%88%E4%BC%99" title="有限责任合伙 – Chinees" lang="zh" hreflang="zh" data-title="有限责任合伙" data-language-autonym="中文" data-language-local-name="Chinees" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q1588658#sitelinks-wikipedia" title="Taalkoppelingen bewerken" class="wbc-editpage">Koppelingen bewerken</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Naamruimten"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Limited_liability_partnership" title="Inhoudspagina bekijken [c]" accesskey="c"><span>Artikel</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Overleg:Limited_liability_partnership" rel="discussion" title="Overleg over deze pagina [t]" accesskey="t"><span>Overleg</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Taalvariant wijzigen" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Nederlands</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Weergaven"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Limited_liability_partnership"><span>Lezen</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&veaction=edit" title="Deze pagina bewerken [v]" accesskey="v"><span>Bewerken</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&action=edit" title="Broncode van deze pagina bewerken [e]" accesskey="e"><span>Brontekst bewerken</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&action=history" title="Eerdere versies van deze pagina [h]" accesskey="h"><span>Geschiedenis weergeven</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Paginahulpmiddelen"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Hulpmiddelen" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Hulpmiddelen</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Hulpmiddelen</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">naar zijbalk verplaatsen</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">verbergen</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Meer opties" > <div class="vector-menu-heading"> Handelingen </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Limited_liability_partnership"><span>Lezen</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&veaction=edit" title="Deze pagina bewerken [v]" accesskey="v"><span>Bewerken</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&action=edit" title="Broncode van deze pagina bewerken [e]" accesskey="e"><span>Brontekst bewerken</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&action=history"><span>Geschiedenis weergeven</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Algemeen </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Speciaal:VerwijzingenNaarHier/Limited_liability_partnership" title="Lijst met alle pagina's die naar deze pagina verwijzen [j]" accesskey="j"><span>Links naar deze pagina</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Speciaal:RecenteWijzigingenGelinkt/Limited_liability_partnership" rel="nofollow" title="Recente wijzigingen in pagina's waar deze pagina naar verwijst [k]" accesskey="k"><span>Gerelateerde wijzigingen</span></a></li><li id="t-upload" class="mw-list-item"><a href="//commons.wikimedia.org/wiki/Special:UploadWizard?uselang=nl" title="Bestanden uploaden [u]" accesskey="u"><span>Bestand uploaden</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&oldid=68439231" title="Permanente koppeling naar deze versie van deze pagina"><span>Permanente koppeling</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&action=info" title="Meer informatie over deze pagina"><span>Paginagegevens</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Speciaal:Citeren&page=Limited_liability_partnership&id=68439231&wpFormIdentifier=titleform" title="Informatie over hoe u deze pagina kunt citeren"><span>Deze pagina citeren</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Speciaal:UrlShortener&url=https%3A%2F%2Fnl.wikipedia.org%2Fwiki%2FLimited_liability_partnership"><span>Verkorte URL verkrijgen</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Speciaal:QrCode&url=https%3A%2F%2Fnl.wikipedia.org%2Fwiki%2FLimited_liability_partnership"><span>QR-code downloaden</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Afdrukken/exporteren </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Speciaal:Boek&bookcmd=book_creator&referer=Limited+liability+partnership"><span>Boek aanmaken</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Speciaal:DownloadAsPdf&page=Limited_liability_partnership&action=show-download-screen"><span>Downloaden als PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Limited_liability_partnership&printable=yes" title="Printvriendelijke versie van deze pagina [p]" accesskey="p"><span>Afdrukversie</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In andere projecten </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q1588658" title="Koppeling naar item in verbonden gegevensrepository [g]" accesskey="g"><span>Wikidata-item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Paginahulpmiddelen"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Uiterlijk"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Uiterlijk</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">naar zijbalk verplaatsen</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">verbergen</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Uit Wikipedia, de vrije encyclopedie</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="nl" dir="ltr"><p>Een <b>limited liability partnership</b> (in <a href="/wiki/Nederland" title="Nederland">Nederland</a> afgekort tot <i>LLP</i>) is een <a href="/wiki/Rechtsvorm" title="Rechtsvorm">rechtsvorm</a> die te typeren is als een <a href="/wiki/Kapitaalvennootschap" title="Kapitaalvennootschap">kapitaalvennootschap</a> en tevens gelijkenissen toont met een <a href="/wiki/Personenvennootschap" title="Personenvennootschap">personenvennootschap</a>. LLP is aan het einde van de tachtiger jaren van de twintigste eeuw in de <a href="/wiki/Verenigde_Staten" title="Verenigde Staten">Verenigde Staten</a> ingevoerd. In het <a href="/wiki/Verenigd_Koninkrijk" title="Verenigd Koninkrijk">Verenigd Koninkrijk</a> is de rechtsvorm in 2000 ingevoerd.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Enkele kenmerken van een LLP zijn: </p> <ul><li>Afgeschermd <a href="/wiki/Particulier_vermogen" title="Particulier vermogen">vermogen</a></li> <li>Beperkte <a href="/wiki/Aansprakelijkheid" title="Aansprakelijkheid">aansprakelijkheid</a></li> <li><a href="/wiki/Rechtspersoon" title="Rechtspersoon">Rechtspersoonlijkheid</a></li> <li><a href="/wiki/Belasting_(fiscaal)#Fiscale_transparantie" title="Belasting (fiscaal)">Fiscaal transparant</a></li> <li>Mogelijkheid om elke commerciële activiteit te ondernemen.</li> <li>Vrijheid om afspraken tussen de <a href="/wiki/Partner_(vennootschap)" title="Partner (vennootschap)">vennoten</a> te maken.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Fiscale_transparantie">Fiscale transparantie</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Limited_liability_partnership&veaction=edit&section=1" title="Bewerk dit kopje: Fiscale transparantie" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Limited_liability_partnership&action=edit&section=1" title="De broncode bewerken van de sectie: Fiscale transparantie"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Fiscaal transparant betekent in casu dat de LLP niet zelfstandig belastingplichtig is, maar dat de members zelfstandig belastingplichtig zijn ofwel <a href="/wiki/Inkomstenbelasting" title="Inkomstenbelasting">IB</a> in plaats van <a href="/wiki/Vennootschapsbelasting" title="Vennootschapsbelasting">VPB</a> indien er sprake is van natuurlijke personen. </p><p>Fiscale transparantie bepaalt echter niet hoe de LLP-resultaten bij de leden worden betrokken in de IB-heffing. De wijze van heffing vindt plaats volgens de normale regels van de IB. </p><p>De fiscale transparantie behelst de objectieve onderneming, terwijl voor toepassing van de ondernemersfaciliteiten in de IB ook het subjectieve ondernemersbegrip van toepassing moet zijn. Het zijn van member in een LLP impliceert niet dat er gebruik kan worden gemaakt van de IB-ondernemersfaciliteiten maar sluit dat ook niet uit. </p><p>In art. 3.4 Wet inkomstenbelasting 2001<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> wordt het begrip ondernemer omschreven, onder ondernemer wordt verstaan: “de belastingplichtige voor rekening van wie een onderneming wordt gedreven en die rechtstreeks wordt verbonden voor verbintenissen betreffende die onderneming.” Hoewel gesteld kan worden dat een member rechtstreeks voor de IB wordt verbonden op grond van de fiscale transparantie strandt dit standpunt omdat de members niet hoofdelijk aansprakelijk zijn voor verbintenissen van de LLP. </p><p>De Belastingdienst heeft zich met haar landelijke kennisteams gebogen over de kwestie of een member wel of niet kwalificeert als IB-ondernemer. De betrokken kennisteams zijn de ‘Kennisgroep Winstfaciliteiten en Firmaproblematiek’ alsook de ‘Commissie Constructie Bestrijding’. De Belastingdienst stelt zich op het standpunt dat beroepsbeoefenaren wel kwalificeren als <a href="/wiki/IB-ondernemer" class="mw-redirect" title="IB-ondernemer">IB-ondernemer</a><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup>, maar dat overige ondernemers/members, behoudens case specifieke uitzonderingen, niet kwalificeren als IB-ondernemer. </p> <div class="mw-heading mw-heading2"><h2 id="Internationaal">Internationaal</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Limited_liability_partnership&veaction=edit&section=2" title="Bewerk dit kopje: Internationaal" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Limited_liability_partnership&action=edit&section=2" title="De broncode bewerken van de sectie: Internationaal"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>De <a href="/wiki/Belastingdienst_(Nederland)" title="Belastingdienst (Nederland)">Belastingdienst</a> heeft geoordeeld dat de Verenigde Koninkrijkse variant van een Limited Liability Partnership fiscaal transparant is, beperkte aansprakelijkheid geniet en juridisch eigenaar kan zijn. Bij de Amerikaanse variant verschilt dit per staat.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Naast de Verenigde Staten en het Verenigd Koninkrijk wordt een LLP in <a href="/wiki/Canada" title="Canada">Canada</a>, <a href="/wiki/China" title="China">China</a>, <a href="/wiki/Duitsland" title="Duitsland">Duitsland</a>, <a href="/wiki/Griekenland" title="Griekenland">Griekenland</a>, <a href="/wiki/India" title="India">India</a>, <a href="/wiki/Japan" title="Japan">Japan</a>, <a href="/wiki/Kazachstan" title="Kazachstan">Kazachstan</a>, <a href="/wiki/Polen" title="Polen">Polen</a>, <a href="/wiki/Roemeni%C3%AB" title="Roemenië">Roemenië</a>, <a href="/wiki/Singapore" title="Singapore">Singapore</a> onder dezelfde dan wel een andere naam ook als rechtsvorm erkend. </p> <div class="mw-heading mw-heading2"><h2 id="Zie_ook">Zie ook</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Limited_liability_partnership&veaction=edit&section=3" title="Bewerk dit kopje: Zie ook" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Limited_liability_partnership&action=edit&section=3" title="De broncode bewerken van de sectie: Zie ook"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Limited_liability_company" title="Limited liability company">Limited liability company</a></li></ul> <div class="toccolours appendix" role="presentation" style="font-size:90%; margin:1em 0 -0.5em; clear:both;"> <div><span style="font-weight:bold">Bronnen, noten en/of referenties</span></div> <div class="reflist" style="list-style-type: decimal;"><div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100308022610/http://www.wodc.nl/images/1423_samenvatting_tcm44-81290.pdf"><i>Rechtsvorm en gebruik van LLP's en LLC's</i></a> - <a href="/wiki/Wetenschappelijk_Onderzoek-_en_Documentatiecentrum" class="mw-redirect" title="Wetenschappelijk Onderzoek- en Documentatiecentrum">Wetenschappelijk Onderzoek- en Documentatiecentrum</a></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://wetten.overheid.nl/BWBR0011353/Hoofdstuk3/Afdeling32/Paragraaf321/Artikel34">Art. 3.4 Wet inkomstenbelasting 2001</a></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><a href="#cite_ref-3">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20131210181055/http://ukllp.nl/fiscaal">Goedkeuring fiscus IB-ondernemerschap beroepsbeoefenaren</a></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><a href="#cite_ref-4">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://download.belastingdienst.nl/belastingdienst/docs/lijst_gekwalificeerde_buitenlandse_samenwerkingsverbanden_dv0301z1pl.pdf"><i>Lijst van gekwalificeerde buitenlandse samenwerkingsverbanden</i></a> - <a href="/wiki/Belastingdienst_(Nederland)" title="Belastingdienst (Nederland)">Belastingdienst</a></span> </li> </ol></div></div> </div>    </div><noscript><img src="https://auth.wikimedia.org/loginwiki/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Overgenomen van "<a dir="ltr" href="https://nl.wikipedia.org/w/index.php?title=Limited_liability_partnership&oldid=68439231">https://nl.wikipedia.org/w/index.php?title=Limited_liability_partnership&oldid=68439231</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Categorie:Alles" title="Categorie:Alles">Categorieën</a>: <ul><li><a href="/wiki/Categorie:Bedrijfsvorm" title="Categorie:Bedrijfsvorm">Bedrijfsvorm</a></li><li><a href="/wiki/Categorie:Rechtspersoon" title="Categorie:Rechtspersoon">Rechtspersoon</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Deze pagina is voor het laatst bewerkt op 27 nov 2024 om 11:15.</li> <li id="footer-info-copyright">De tekst is beschikbaar onder de licentie <a rel="nofollow" class="external text" href="//creativecommons.org/licenses/by-sa/4.0/deed.nl">Creative Commons Naamsvermelding/Gelijk delen</a>, er kunnen aanvullende voorwaarden van toepassing zijn. 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