Dave van Moppes

Partner Tuerlinckx Tax Lawyers

[Dave van Moppes @davevmoppes]

U heeft duidelijk geen idee wat ondernemersrisico is. De advocatenvennootschap draagt een ondernemersrisico en de holdingvennootschappen krijgen dividend of tantième dat vervolgens aan de natuurlijk persoon aandeelhouder kan worden uitgekeerd als er winst is en vervolgens kan dat worden uitgekeerd aan de natuurlijk persoon aandeelhouder. Hoezo is dat geen ondernemersrisico ?

[Bitcoin News @BitcoinNewsCom]

NEW: Dutch Parliament Member Michel Hoogeveen explains how the 36% unrealized capital gains tax, just passed by the House of Representatives, will work.

Here is a more detailed example:

Step 1. Starting position
You own 500 shares.

Value on Jan 1, 2028: €50,000
Value on Jan 1, 2029: €100,000

So the paper gain is:

€100,000 − €50,000 = €50,000 unrealized profit

You did not sell. But for tax purposes, that €50,000 is treated as income.

Step 2. Apply exemption
You are married, so you get a €3,600 exemption.

€50,000 − €3,600 = €46,400 taxable amount

Tax rate: 36%

€46,400 × 36% = €16,704 tax bill

That bill is due in May, even though you never sold anything.

Step 3. Market falls before you pay
Now suppose by May the shares drop in value.

New total value: €60,000

So your portfolio is no longer worth €100,000. It’s worth €60,000.

But the tax bill is still €16,704, because it was calculated based on the January 1 valuation.

Step 4. You must sell shares to pay tax
To raise €16,704, you sell part of your shares.

After paying the tax, you’re left with:

€60,000 − €16,704 = €43,296

Originally you had 500 shares.
Now you have 360 shares left.

You were forced to sell 140 shares.

140 ÷ 500 = 28% of your shares gone.

Step 5. What happened economically?

Before the correction:
Paper gain was €50,000.

After the correction:
Portfolio is worth €60,000.
Original cost basis was €50,000.
Real gain is only €10,000.

But you paid €16,704 in tax.

So instead of being up €10,000, you are now:

€43,296 − €50,000 = €6,704 below your original starting value.

You turned a €10,000 real gain into a €6,704 net loss.

And you lost 28% of your shares permanently.

[Dave van Moppes @davevmoppes]

@MarcLongin @MausMichel @OECDtax Yep, https://t.co/W9YgyKHyBk

[Roger Stone @RogerJStoneJr]

I'm driving down to Miami today to see Volodymyr Zelenskyy's $3.8 million beachfront condo. Zelenskyy would steal a hot stove. https://t.co/uj36Ls68dB

[Pavel Durov @durov]

The EU weaponizes people’s strong emotions about child protection to push mass surveillance and censorship. Their surveillance law proposals conveniently exempted EU officials from having their own messages scanned — and David’s post helps explain why.

[Dave van Moppes @davevmoppes]

@SvjatoslavG Semper avarus eget

[Dave van Moppes @davevmoppes]

@RichardHeartWin It has to do with transfer value without transferring coins (?) but I cannot tell you how 🤷🏻‍♂️

[Dave van Moppes @davevmoppes]

@jdceulaer Als je doordenkt. Bij de vererving naar een enig kind …

[Dave van Moppes @davevmoppes]

@barteeckhout Lachwekkend. In de personenbelasting liggen de grenzen van een zgn. hoogste inkomen in de buurlanden een stuk hoger.

[Dave van Moppes @davevmoppes]

@thomas_spaas Precies, als we dan toch naar de managementvennootschap wijzen misschien ook eens durven benoemen dat de hoogste inkomsten in de hoogste schijf in de buurlanden een stuk hoger liggen.

[Dave van Moppes @davevmoppes]

@thomas_spaas Inderdaad dat is niets nieuws. Toch gemiste kans om onduidelijkheid normaal vs. abnormaal beheer af te schaffen. https://t.co/7BvmZWE5hy

[Rik Torfs @torfsrik]

Dries Van Langenhove naar Cassatie tegen zijn voorwaardelijke celstraf. Terecht. Zijn zaak kan daarna mogelijk een testcase zijn voor het EHRM. We moeten blijven opkomen voor de ruimst mogelijke vrijheid van meningsuiting, ook voor meningen die we afkeuren of verwerpelijk vinden.

[Dave van Moppes @davevmoppes]

@Astro_Crypto_ Belgium: https://t.co/t60M6nCzCj

[Nuclear Herbs @NuclearHerbs]

"I did it with no help at all from the 'industry' that I've won a victory for."

So fucking true. Remember when he asked for industry leaders and crypto companies to file amicus briefs on his behalf, and almost everyone ignored him?

Instead, he had to read article after article and watch video after video where he was called a scammer and was getting what he deserved by being sued by the SEC.

I can't count the number of people who were rooting for him to be put in prison. And for what? Giving us all software that actually works?

It's time for Corporate Crypto (TM), KOLs, investors, and everyone else to recognize what happened here, and show some respect to the man who accomplished it.

[Richard Heart @RichardHeartWin]

I beat the SEC in court. The SEC did not drop its case against me. The judge completely dismissed their case for both failure to state a claim and lack of jurisdiction. This is why PulseChain, PulseX and HEX gained legal certainty that almost no other coin has, even Ethereum.

They judge also rejected the SEC's abandoned alter ego theory. This is a victory for open source software, free speech, PLS, PLSX, HEX and I.

[Pulsechain News & Talk @Pulse_ChainNews]

🚨 PULSECHAIN NEWS:

ITS OVER! VICTORY!

The Securities and Exchange Commission has just opted to not file an amendment and the case against @RichardHeartWin has finally ended!

Congratulations to Richard, the entire PulseChain community, and crypto as a whole.

[Nuclear Herbs @NuclearHerbs]

Since the Trump administration is having discussions with crypto founders regarding how to solidify and codify crypto policy and regulations in the US, I would like to point out that it has overlooked a very important founder – Richard Heart, the founder of Hex, PulseChain, and PulseX. As you may have heard, he is one of the very few crypto founders who has now defeated the SEC in court.

As stated above, he designed, funded, and launched three crypto tokens, including a Layer 1, somehow managing to avoid every SEC landmine, while raising well over $1B in the process. While navigating securities laws is difficult enough normally, he also somehow managed to successfully launch these projects during two presidential administrations and with wildly different SEC leadership enforcing wildly different crypto policies.

And when the SEC sued him for violations of various securities laws, he beat them in court.

The key point: Mr. Heart beat the SEC because he understood securities laws better than the SEC did. The court’s ruling confirms this, detailing myriad reasons the SEC failed to provide a legally sufficient basis for its claims that he violated various securities laws.

Given that, it seems appropriate to include @RichardHeartWin in future crypto policy discussions.

@realDonaldTrump
@DonaldJTrumpJr
@EricTrump

[Brigitte Gabriel @ACTBrigitte]

Secretary of State Marco Rubio just gave one of the BEST interviews I have watched in defense of President Trump's Ukraine and Russia strategy.

President Trump picked a seasoned media veteran like Rubio for moments like these, here is the full interview!

[Richard Heart @RichardHeartWin]

I appreciate Judge Amon's careful ruling which has dismissed all of the SEC's claims against me. This type of victory over the SEC is quite rare. PulseChain, PulseX and HEX are not securities and should be allowed to flourish. HEX has operated flawlessly for over 5 years. Today's decision in favor of a cryptocurrency founder and his projects over the SEC brings welcome relief and opportunity to all cryptocurrencies. Thank you President Trump for supporting cryptocurrency. @realDonaldTrump
https://t.co/eNFe8vnIUT

[Nuclear Herbs @NuclearHerbs]

Who wants some good news?

Haven't had a chance to read beyond this yet, but Woohoo!