Hallo beste admin, mede forum gangers moderators en experts,

Graag wil ik het volgende voorleggen in hoedanigheid als DGA van een holding met 2 werkmaatschappijen,

De situatie is dat 2023 nog niet is gesloten en geen jaarrekening opgesteld, 

De vraag betreft of het nog mogelijk is om op 31 dec 2023 een dividend uitkering te verrekenen met rekening courant DGA.
Dit dividend wordt vandaag aangegeven bij de belastingdienst en vandaag dividend belasting over betaald.

In aangifte moet je invullen, wanneer het dividend beschikbaar is gesteld. Als hier 31 dev 2023 zou worden ingevuld krijg ik eventueel een boete.

Als ik dividend beschikbaar gesteld datum van vandaag invul krijg ik die boete niet omdat aangifte en betaling dan binnen maand van ter beschikbaar stellen valt.

Naar mij idee wijst dat erop dat het dus niet meer  mogelijk is de dividend uitkering in 2023 te laten vallen, zonder boete te krijgen (of een aangifte die qua datum niet klopt met werkelijke ter beschikkingstelling) 
Zie ik dat correct? De boekhouder geeft aan dat het wel mogelijk moet zijn zolang de jaarrekening 2023 niet is vastgesteld. We verschillen dus van inzicht. Ben benieuwd of iemand weet hoe dit echt in elkaar steekt.
Overigens kan in online dividend aangifte niet als ter beschikkingstellingsdatum een datum in 2023 worden ingevoerd. Wellicht heeft het ermee te maken dat de online dividend aangifte pas sinds 2024 kan, als ik het goed heb begrepen.


Alvast  zeer bedankt voor de reactie.
Dennis

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