{"id":1086,"date":"2021-05-20T06:38:13","date_gmt":"2021-05-20T04:38:13","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/nieuw-de-bvm\/"},"modified":"2026-03-03T10:34:02","modified_gmt":"2026-03-03T09:34:02","slug":"new-the-bvm","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/nieuw-de-bvm\/","title":{"rendered":"NEW: the BVm"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7122\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20190902_Facturen-onvoldoende-bewijs.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>Recently, the <a href=\"https:\/\/www.internetconsultatie.nl\/bvm\" target=\"_blank\" rel=\"noopener\">internet consultation<\/a> agreed on a bill introducing the private limited company with a social purpose (BVm). The <a href=\"https:\/\/www.nob.net\/nob-naast-herkenning-bvm-gebaat-bij-toegang-tot-fiscale-faciliteiten\" target=\"_blank\" rel=\"noopener\">NOB<\/a> is now calling for appropriate tax incentives to be made available for this new legal form.<\/p>\n<h4>BVm<\/h4>\n<p>The introduction of the BVm status is intended to achieve greater recognition and visibility for social enterprises that are incorporated as private limited companies (BVs). By holding BVm status, the company makes it clear that generating social impact is more important to it than generating profit for its shareholders. A guaranteed right to profit for shareholders is not ruled out (unlike in the case of a foundation).<\/p>\n<p>Only private limited companies (BVs) can acquire the new \u2018m\u2019 status. The decision to adopt \u2018m\u2019 status is made by adopting or amending the BV\u2019s articles of association. The notary, who draws up the articles of association, must confirm that the BV\u2019s object complies with the rules for the BVm. The BVm is registered as such in the commercial register.<\/p>\n<p>The following are regarded as social objectives (as recognised under the ANBI scheme):<\/p>\n<ul>\n<li>well-being;<\/li>\n<li>culture;<\/li>\n<li>education, science and research;<\/li>\n<li>protection of nature and the environment (including the promotion of sustainability);<\/li>\n<li>healthcare;<\/li>\n<li>care for young people and the elderly;<\/li>\n<li>development cooperation;<\/li>\n<li>animal welfare;<\/li>\n<li>religion, philosophy of life and spirituality;<\/li>\n<li>the promotion of the democratic rule of law;<\/li>\n<li>social housing;<\/li>\n<li>human rights;<\/li>\n<li>labour market participation;<\/li>\n<li>a combination of the above objectives.<\/li>\n<\/ul>\n<h4>Tax<\/h4>\n<p>The draft bill submitted for consultation makes no mention of the tax status of the BVm. The NOB believes that this should preferably be addressed as part of the comprehensive review of the tax system. Tax aspects that already warrant attention are:<\/p>\n<ul>\n<li>the application of the arm\u2019s length principle;<\/li>\n<li>a more generous tax relief on donations for the BVm;<\/li>\n<li>the question of whether a BVm can form part of a tax group for the purposes of corporation tax;<\/li>\n<li>the application of the customary wage scheme.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Recent is de internetconsultatie gesloten voor een wetsvoorstel waarmee de Besloten Vennootschap met een maatschappelijk doel (BVm) wordt ingevoerd. De NOB roept nu op om voor deze nieuwe rechtsvorm passende fiscale faciliteiten open te stellen. BVm Met de invoering van de BVm wordt beoogd om een betere erkenning en herkenning te realiseren van maatschappelijke ondernemingen, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1086","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1086"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1086\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}