If you have excess funds in the corporate scheme, you should be very aware of how you can place these. This is due to the fact that there are rules governing which assets are included in the corporate scheme. If it turns out that you have invested funds in an asset that cannot be included in the corporate scheme, the entire investment will be considered as a withdrawal from the corporate scheme to the private sphere. This can cost an unintentional and not insignificant tax.
You cannot have the following assets in VSO
As a rule, you cannot, for example, have the following financial assets in the corporate scheme (are not exhaustive):
- Shares covered by the Share Advancement Taxation Act
- Non-yielding Index Bonds and Non-Yielding Bonds
- Premium Bonds
- Lending (unless you are engaged in commercial lending)
On the other hand, as a rule, you can have, for example, the following financial assets in the corporate scheme (which are not exhaustive):
- Convertible bonds subject to the Stock Advancement Taxation Act (but only as long as they are not converted into shares)
- Unyielding Index Bonds and Non-Yield Bonds if they are taxed under the rules governing financial contracts or you are in sustenance with these assets
- Shares and investment certificates, etc. where they are issued by an investment company subject to Section 19 of the Share Advance Taxation Act.
If you have free funds in VSO that you would like to place in securities, it is very important that you ensure that the desired securities can now also be included in the company scheme.
We do not accept responsibility for any dispositions that may be made on the basis of the above without prior individual advice. Likewise, we accept no responsibility for any errors and omissions.
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