{"id":34936,"date":"2026-09-01T10:00:11","date_gmt":"2026-09-01T10:00:11","guid":{"rendered":"https:\/\/wilink.be\/?p=34936"},"modified":"2026-09-07T13:17:53","modified_gmt":"2026-09-07T13:17:53","slug":"salaris-of-dividend","status":"publish","type":"post","link":"https:\/\/wilink.be\/nl\/salaris-of-dividend\/","title":{"rendered":"Loon of dividend: welke strategie om geld uit uw vennootschap te halen in 2026?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34936\" class=\"elementor elementor-34936 elementor-34935\" data-elementor-post-type=\"post\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-5eb3dee elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"5eb3dee\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86288f4 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"86288f4\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-d844ca6 elementor-widget elementor-widget-heading\" data-id=\"d844ca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Loon of dividend: welke strategie om geld uit uw vennootschap te halen in 2026?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efca629 elementor-widget elementor-widget-heading\" data-id=\"efca629\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">De essentie in 30 seconden<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-916568f elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"916568f\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-761de0c pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"761de0c\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-1f9becf1 elementor-widget elementor-widget-pxl_text_editor\" data-id=\"1f9becf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<ul><li>Eind juni 2026 werd via de programmawet de fiscaliteit op dividenden verhoogd. De roerende voorheffing onder het <strong>VVPRbis-stelsel<\/strong> steeg van <strong>15% naar 18%<\/strong> (vanaf 1 juli 2026) en die op de uitkering van <strong>liquidatiereserves<\/strong> van <strong>6,5% naar 9,8%<\/strong> (vanaf 11 juni 2026).<\/li><li>Een loon blijft onderworpen aan de personenbelasting en sociale bijdragen, maar bouwt wel uw sociale rechten en pensioen op.<\/li><li>Een dividend is vrij van sociale bijdragen, maar het fiscale voordeel ervan is door deze hervorming kleiner geworden.<\/li><li>Tijdens ons webinar van <strong>27 oktober 2026<\/strong> bespreken we deze afweging uitgebreid in het kader van de optimale uitkering van middelen uit uw vennootschap.\u00a0<\/li><\/ul><p>Vraagt u zich af hoe u zich vandaag het best vergoedt: via een loon, een dividend of een combinatie van beide? Sinds de hervorming die eind mei 2026 door de Kamer werd goedgekeurd, ziet die afweging er anders uit.<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb762cc elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"eb762cc\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f815d20 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"f815d20\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-5e2f8a9 elementor-widget elementor-widget-heading\" data-id=\"5e2f8a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wat verandert er sinds eind juni 2026?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd29102 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"bd29102\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a00a722 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"a00a722\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-aebff5c elementor-widget elementor-widget-pxl_text_editor\" data-id=\"aebff5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<p>De programmawet heeft de fiscaliteit op dividenden van kleine vennootschappen aangepast.<\/p><ul><li>De verlaagde roerende voorheffing onder het <strong>VVPRbis-stelsel<\/strong> stijgt van <strong>15% naar 18%<\/strong> voor dividenduitkeringen die vanaf <strong>1 juli 2026<\/strong> worden beslist.<\/li><li>De roerende voorheffing op <strong>liquidatiereserves<\/strong> stijgt van <strong>6,5% naar 9,8%<\/strong> voor dividenden die vanaf <strong>11 juni 2026<\/strong> worden uitgekeerd. Hierdoor bedraagt de totale fiscale druk in beide gevallen voortaan <strong>18%<\/strong>.<\/li><li>De verlaagde roerende voorheffing onder het <strong>VVPRbis-stelsel<\/strong> stijgt van <strong>15% naar 18%<\/strong> voor dividenduitkeringen die vanaf <strong>1 juli 2026<\/strong> worden beslist. De roerende voorheffing op <strong>liquidatiereserves<\/strong> stijgt van <strong>6,5% naar 9,8%<\/strong> voor dividenden die vanaf <strong>11 juni 2026<\/strong> worden uitgekeerd. Hierdoor bedraagt de totale fiscale druk in beide gevallen voortaan <strong>18%<\/strong>.<\/li><li>Voor liquidatiereserves die werden aangelegd met betrekking tot een boekjaar dat uiterlijk op <strong>30 december 2025<\/strong> werd afgesloten, blijft het oude regime gelden (6,5% na 3 jaar of 5% na 5 jaar).<\/li><\/ul>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-38e9c9b elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"38e9c9b\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58e7913 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"58e7913\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-e63b104 elementor-widget elementor-widget-heading\" data-id=\"e63b104\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Het loon<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc076fc elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"cc076fc\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a65307 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"1a65307\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-8b92103 elementor-widget elementor-widget-pxl_text_editor\" data-id=\"8b92103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<div style=\"text-align: justify\"><p>Een loon is onderworpen aan de progressieve tarieven van de personenbelasting \u00e9n aan sociale bijdragen. Daar staat tegenover dat u hiermee sociale rechten opbouwt, zoals uw pensioen, werkloosheidsuitkeringen en ziekte- en invaliditeitsverzekering.<\/p><p>Daarnaast blijft een voldoende hoog loon noodzakelijk om in aanmerking te komen voor het verlaagde tarief in de vennootschapsbelasting. De minimale bezoldiging bedraagt <strong>\u20ac 50.000 bruto per jaar<\/strong>, tenzij de belastbare winst van de vennootschap lager ligt. In dat geval moet de bezoldiging minstens gelijk zijn aan die belastbare winst.<\/p><\/div>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e4a1f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"5e4a1f9\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a475d2 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"6a475d2\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-d0ab0aa elementor-widget elementor-widget-heading\" data-id=\"d0ab0aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Het dividend<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c47e7e elementor-widget elementor-widget-pxl_text_editor\" data-id=\"0c47e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<div style=\"text-align: justify\"><p>In tegenstelling tot een loon zijn dividenden niet onderworpen aan sociale bijdragen. Dat blijft een belangrijk voordeel.<\/p><p>Door de recente verhoging van de roerende voorheffing is het fiscale verschil tussen een loon en een dividend via <strong>VVPRbis<\/strong> of een <strong>liquidatiereserve<\/strong> echter kleiner geworden. Een dividend blijft daarom vooral interessant zodra de minimale bezoldiging van de bedrijfsleider verzekerd is.<\/p><\/div>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-e936602 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"e936602\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f20fd2 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"9f20fd2\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-909f29e elementor-widget elementor-widget-heading\" data-id=\"909f29e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hoe maakt u de juiste keuze?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9869064 elementor-widget elementor-widget-pxl_text_editor\" data-id=\"9869064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<div style=\"text-align: justify\"><p>Samen bekijken we drie belangrijke aandachtspunten:<\/p><ul><li>Uw behoefte aan sociale bescherming.<\/li><li>Het respecteren van de minimale bezoldiging om het verlaagde tarief in de vennootschapsbelasting te behouden.<\/li><li>De timing van dividenduitkeringen in functie van de nieuwe fiscale tarieven.<\/li><\/ul><p>In veel situaties blijkt een <strong>combinatie van loon en dividend<\/strong> nog steeds de meest evenwichtige oplossing.<\/p><\/div>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-944ebae elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"944ebae\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e678a34 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"e678a34\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-de54465 elementor-widget elementor-widget-heading\" data-id=\"de54465\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">We bespreken dit tijdens ons volgende webinar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-997129e elementor-widget elementor-widget-pxl_text_editor\" data-id=\"997129e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<div style=\"text-align: justify\"><p>Schrijf u in voor ons webinar op <strong>27 oktober 2026<\/strong>, volledig gewijd aan dit onderwerp.<\/p><\/div>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-9afdd9b elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"9afdd9b\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb38445 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"eb38445\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-a7eb48b elementor-align-right elementor-widget elementor-widget-pxl_button\" data-id=\"a7eb48b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"pxl-pxl_button-a7eb48b-3051\" class=\"pxl-button pxl-atc-link \" data-wow-delay=\"ms\">\n    <a href=\"https:\/\/wilink-insurance.webinargeek.com\/gelduitvennootschaphalen?cst=site\" class=\"btn pxl-icon-active  btn-default  inline pxl-icon--left\" data-wow-delay=\"ms\" data-target=\".pxl-page-popup-template-0\">\n                <span class=\"pxl--btn-text\" data-text=\"Ik schrijf me in\">\n            Ik schrijf me in        <\/span>\n            <\/a>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d14300 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"1d14300\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0b9172 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"a0b9172\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-f4025bf ft-gt elementor-widget elementor-widget-pxl_heading\" data-id=\"f4025bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n<div id=\"pxl-pxl_heading-f4025bf-4061\" class=\"pxl-heading px-sub-title-default-style \">\n\t<div class=\"pxl-heading--inner\">\n\t\t\n\t\t<h3 class=\"pxl-item--title  highlight-alignment-left style-default ft-gt highlight-default pxl-split-text split-in-fade\" data-wow-delay=\"ms\">\n\t\t\t\t\t\t\tVeelgestelde vragen\t\n\t\t\t\t\n\t\t<\/h3>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5c6a39 elementor-widget elementor-widget-pxl_text_editor\" data-id=\"e5c6a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<p>Veelgestelde vragen over de keuze tussen salaris en dividend<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8cc4a0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c8cc4a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aab748a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"aab748a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1bd8f3 elementor-widget__width-initial elementor-widget elementor-widget-pxl_accordion\" data-id=\"e1bd8f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t    <div class=\"pxl-accordion pxl-accordion1 style1 \" data-wow-delay=\"ms\">\n                    <div class=\"pxl--item  active \">\n                \n                <h4 class=\"pxl-accordion--title\" data-target=\"#pxl_accordion-e1bd8f3-4201-98960d6\">\n                                <span class=\"pxl-title--text pxl-pr-20\">Is een loon altijd voordeliger dan een dividend?<\/span>\n\n                \n                <i class=\"pxl-icon--plus pxl-r-9\"><\/i>  \n\n                 \n\n                \n                <\/h4>\n                <div id=\"pxl_accordion-e1bd8f3-4201-98960d6\" class=\"pxl-accordion--content\" style=\"display: block;\">\n                    Nee. Dat hangt af van uw marginale belastingtarief, uw behoefte aan sociale bescherming en het dividendregime dat op uw vennootschap van toepassing is.                <\/div>\n            <\/div>\n                    <div class=\"pxl--item   \">\n                \n                <h4 class=\"pxl-accordion--title\" data-target=\"#pxl_accordion-e1bd8f3-4201-57c86f5\">\n                                <span class=\"pxl-title--text pxl-pr-20\">Geldt de verhoging van de roerende voorheffing voor alle dividenden?<\/span>\n\n                \n                <i class=\"pxl-icon--plus pxl-r-9\"><\/i>  \n\n                 \n\n                \n                <\/h4>\n                <div id=\"pxl_accordion-e1bd8f3-4201-57c86f5\" class=\"pxl-accordion--content\" >\n                    Nee. De verhoging geldt uitsluitend voor dividenden onder het VVPRbis-stelsel en voor liquidatiereserves. Het standaardtarief van de roerende voorheffing blijft 30%.                <\/div>\n            <\/div>\n            <\/div>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b865773 elementor-widget elementor-widget-html\" data-id=\"b865773\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Le salaire reste-t-il toujours plus avantageux qu'un dividende ?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Non, cela d\u00e9pend de votre tranche marginale, de vos besoins de couverture sociale et du r\u00e9gime de dividende applicable \u00e0 votre soci\u00e9t\u00e9.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"La hausse de pr\u00e9compte s'applique-t-elle \u00e0 tous les dividendes ?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Non, elle concerne les r\u00e9gimes VVPRbis et r\u00e9serve de liquidation. Le pr\u00e9compte standard reste \u00e0 30 %.\"\r\n      }\r\n    }\r\n  ]\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da71e7f elementor-align-center ft-gt pxl-icon-list  elementor-widget elementor-widget-pxl_button\" data-id=\"da71e7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"pxl-pxl_button-da71e7f-1547\" class=\"pxl-button pxl-atc-link \" data-wow-delay=\"ms\">\n    <a href=\"https:\/\/wilink.be\/nl\/neem-contact-met-ons-op\/\" class=\"btn pxl-icon-active btn-text-nina btn-default  inline pxl-icon--right\" data-wow-delay=\"ms\" data-target=\".pxl-page-popup-template-0\">\n                <span class=\"pxl--btn-text\" data-text=\"Contacteer ons\">\n            <span>C<\/span><span>o<\/span><span>n<\/span><span>t<\/span><span>a<\/span><span>c<\/span><span>t<\/span><span>e<\/span><span>e<\/span><span>r<\/span><span class=\"spacer\">&nbsp;<\/span><span>o<\/span><span>n<\/span><span>s<\/span>        <\/span>\n            <\/a>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-885101b elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"885101b\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c182310 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"c182310\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap\">\r\n                     \r\n                    <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vaut-il mieux se verser un salaire ou se r\u00e9mun\u00e9rer via des dividendes? Quelles alternatives? <\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[67,117],"tags":[],"class_list":["post-34936","post","type-post","status-publish","format-standard","hentry","category-ongecategoriseerd"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Loon of dividend: welke strategie om geld uit uw vennootschap te halen in 2026? - Wilink<\/title>\n<meta name=\"description\" content=\"Is het beter om uzelf een salaris uit te betalen of via dividenden te worden vergoed? 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