18. Belastingparagraaf 2025

9 

 !"#!$%%"&'%"'() %*+!!+%,''-$'&,%&#%'( .$%&'&'%/%!#!0102%!%%%%!&"3  45 )%6!%+#!&'#&'"'0789:+!$&&'$;( 45 )*<""'#&'%(.$<*&--%&' !<%&'''%+#!&'!%&" ( 45 =!&7!-7%"$,,+'#7&'%% '! ( )%!%0> "#!010?&!&'!+&&% #&' !!%0102!(

 @ AB 

.&'*$"%&"%%-!%"'*#+'-!!* -!%#!<'('*$%!!%*#&'7!#$&#&'7 -'!!#$&#&'!&#&'( 

CDEFGHIGIFJIDKLLMNIOLPQRFSIFD

*#&'-%!!#!<!-#%!$( T+!%%)'-!%!!!%*:)')TU;&'-!!% *$!$&%-!%&'()TU4-!%!"'%!%&!%'!#+ %!!%*#&':TU.;(V%#&' !!%0102-!%%'!  !0102+"( T%!&'% !*,''%#!'+#!&'*(    WXYZ[\X]^_^`^abcccd efegh efeih efejh  k!'4- 8(012 8(0l1 8(82m k!- l(noo o(>o1 o(?10 p#!<!'4- 0(802 0(82> 0(?12 qrsttuv wixggfh wixyewh wjxwzeh { +#!&'TU.!-&'$'0102"'0789( D



D

01234167



9 

 !"#$%&'() *% +,&-  !(('(!). '"(/()&0,* 1.%%,(, 2$*,#$(/* 34%%,!--,!,%) "(/#(/(!5-&' *% ). '$(/5*--,"( () 3 6 !,&'%% !-*,"(0'$%%'!#),-'-+#, )&'"( 3    789:;<8=>?>@>ABCCCD  EFEGH EFEIH EFEJH K,#$(/ L3MNO L3MMO L3OMO P-, &  LQR OSN OTM %',*,#$(/ RTM ONR ONU [\]^^_ W  XYJZIH XYZXFH V 4-+#, )&'2%',*,#$(/&` -, & #$%&'()&'(/)'(OMOS.'O1Ra3 4-+#, )&'*,#$(/&#$%&'()&'(/)'.'.,!% O1Ra!--,!%'!). ',%%!#(/! #),-'()OMON'%. !. 'bK,#$(/&#$%&'()(%,.- (.'(5-.&' cd(')%* b '%% ) -. 3e'!('%. !. ''!). ',%%!#&$-' !%'! fghijklmnigjonpkqrskqstutvswgpsxsyz{|uuusgqsfoqomstut}swgpsxstz~|uuus€hpsfgh‚€€r|sƒgs &'(/)()*% !-+#, )&'*,#$(/&#$%&'()' -+"(0'*% OMON#!,%%)'(,!--,OMa3  V

V

V

V

„ ††‡ˆ‰ ˆH H

Š() "(/,0' 2%%,). '$(/5!( &' ') -*,&'%% 3‹,()&&--,')*  2 5-,'-.&0,(/*()36-5)* 2("(0'(!-+#, )&'  d(')%* !(2(OMOS *,2%0' 3 4-+#, )&'*% !().%)('.,#!,%) !% !5-&' !(2(,*--,.%5 3‹, ())* 2--5("(0'(!5-&' !55 !(!3Š(,d('#$(/5'-!('d(')% )&+d ' !--,2,5'(!'%,(* 3*,2(/" d*,!,%%,!Œ,5 ()5-&' !55 !(!3

Ž 

Šd(&*d($0 ',%$ŠK‘’*,"-,)'*--,!). 'e!.#$(5!("%.$() *,2,5()*%  'd(&-d!$(/5%*%$3ŠK‘#, )'!5-&' #(/- &(,5 ()3K(%!%*%$&'- () #, ) 2*,*-$) &!"5-&' (,5 ()#(/- "(2- ,&34%*%$&'- ()' %"- !,$(/5'%,(* *%&' *%,(%#$’*--, ““ +,&-- &d(&-d!  *--,  .,+,&-- &d(&-d! 3Š'"(/5-&' !55 !'%,(* 3 6 !,&'%% !-*,"(0'$%%'!#),-'-+#, )&'"( 3    789:;<8=>?>@>ABCCCD  EFEGH EFEIH EFEJH ”*%$&'- () S3ULR S3•OM T3QOS W  JY–XGH JY—EFH ˜YZEJH V   01234167



9         ! " # $"$ %  & " '()9 #  %   '()*  %   +    $$   " *    !  "   #% , ! 9    #    # -  $ #  * %         $ #.  " ! %   !   /,$ * #   %   ."&     %  0.1"& $       $ 

2 324566789::5;<2

=   %% #* "  % *   *  ' %  !   #%  " ! . *!  % !  #$       >  #&  " #    ?@ABCD@EFGFHFIJKKKL  MNMOP MNMQP MNMRP S ! 1T1U 0U 0VW S ,! V 01 U X6YZZ72 Q[QR\P Q[]N^P Q[\O_P `  "   !*% .1a "    "  "$ b%% *!  1,W "   ,!*% .1a       $  

c2d5efg9h6i<5;<2 2

#  & !     $ #   % >  #&  " #    P ?@ABCD@EFGFHFIJKKKL jkjlm jkjnm jkjom  /  & V   p  "%%  1V 1WV 1q rstuuvw lxxm lyzm nkkm ` 01234167



9     9   !"  "  "# " !  "$#%!!& "  & !! "  "# " $& " 

'()*+*,( (

- "  .# & "  !   " 9  "  &  !! !!/  " !"  " $ !00 !  &- $ " !1 ! !  "  "!0 2" !!" .#!!"       34567849:;:<:=>???@ ABACD ABAED ABAFD  G   HH I J KLMNNOP CQRBRD AQFASD AQTFBD U - !!H!$!.  & !!!!  "  #!" ! !! !   $ - "  !" 2 &   &  .  "  !V!! !9!!!!! & #     # 00 !! ! "!" #   #!!   ! IH!"  2  $ 9    "  "# "!"  "$# 

W(X*Y*Z*[\[+*[(Z],^*[_*ZZ*[_`*\_( (

2" !!" .# 0.#"  "  "# "!" !0!00# 00  # 00"   a  .#"!!! 0.#"  "  "# "! "   34567849:;:<:=>???@ b z0!00# 00 ~ # 00 G  





    cdefghfb mnfeofpqb rstbmuveflwkhb xjkhfly ijkhflb qfiiflqofdqb {VJ {H| {H} J| H {| {J| {HH| V|VI H {V {V { }} }

01234167



9     ,--./0123456789:9;9/<9;01=9>79;<;8 ?@A@BA@@CDEFGABHAIJKLHMN@OP ?@A@BA@@CQEYHJMPZ[G\HONHO HO]HPHAI@OPMHJPHONJNHJNML@@AN ?@A@BA@@CTEYJK̀HaJKbHO ?@A@BA@@CSEcHAMNAHLLJOBHO JOdHNL@PHAe@OPH`@MJMAHBJMNA@NJHfHAMZZOMBHBHeHOM ?@A@BA@@CWEgeHAJBHfG`IJHLMb@LHO ?@A@BA@@CREFJKbZOPHAHaHNNHO h-1ii7j--./01234  ,--./0123k5l:89=<;80m91 ?@A@BA@@CTEn[NJeJNHJNHO\HN`HNAHLLJOBNZN`ZGaaHALHO ?@A@BA@@CSEn[NJeJNHJNHO\HN`HNAHLLJOBNZN[GINGAHHIHACBZHPHO aHAHIPHACBZHP ?@A@BA@@C_EpJIJHG`HI@MNHOPH@[NJeJNHJNHO ?@A@BA@@CWEn@OIHB@[NJeJNHJNHO ?@A@BA@@CVEgeHAJBH@[NJeJNHJNHO ?@A@BA@@CDDEgeHAJBHN@AJHeHO ?@A@BA@@CDQEpZP@IJNHJNHO h-1ii7j--./0123k  01234167

     ! "!# ! $%&'( $)*!+  !(##!(&(           VWX EQR EST ETD RU RRX EQ^U EDDR EV_ S_V DU_X ES_ EWU E_U DWT WRX E EQQ ED^ TU V_X EW EQ EQ DU DUDX EQR E^^ ESW DST ET^R ETQQ EQTU RUS RVX           DUVX EQSV EW_^ E_SD Do^^^ QRX E EDU EW _ DUWX E E^ ES DD _^X E EDT ER DQ T_X E EQ ED D _X E E_ ET U DSX EDDS EDS EDU DR ET^Q EVU^ E_WW DoWD^ RVX     



[

Z

9     !"!#"!!$%&'(")*! !"!#"!!$.&0"#!123)")1)4)1)5)16)1($5!"76)1 !"!#"!!$8&:6!1;<=!!63)1 !"!#"!!$,&?1;26@(($;36A712)6B)1()5;B)3=A26 D EE   GHIJJKL

Z





Z

 & & & & &  MNOPQ

Z

 &%+ &88 &% &C &F>  MRSRTUQQ

Z

 &, &-9 &% &% &.>  MVWUQ

Z

 %- %- % . -%  PSUWXQQ

01234167

TWYQ

,./ %./ >+/ %-%/ C,/

9  

!!"#$%!&%'!!&(!!&"%!#")*!$! $(&+#,)$-(#&#".$#,/0&#"(!%!#"%!#" !!(!"(&+!!$%!#"1#0..#"!.(!..0..#")    234567389:9;9<=>>>? @A@BC @A@DC @A@EC  F#,/0&#" GHIJ GKJL GKJL MNOPPQR STUAC S@AVC S@AVC W

XY ZZY[\] 

^#&(#&-!!(+#/0(!&"!!&'%"KJK_`    234567389:9;9<=>>>? @A@BC @A@DC  a.(!..0..#" _)bHc _)LKJ e"!.#/0 H_ KJ f#"!!#G#" c)KJ_ c)KLJ f#"!!#" L)Ibb b)HbJ h HIc K_g i%-#$#G#" K)cK_ K)c_H ^&%!#" Kgc  j" c)HJH K)_KL j"!.$' c_H cIH k##"!!#G#" _KH _gc k##"!!#" c)bcd g)Jd_ l%#,. H)JgK H)JJK m!(%#,. cdJ Kgc MNOPPQR @nonVpC @noppVC W   W

W

W

W

@A@EC d)IK_ KJ c)c_d b)gJK KdJ K)gJ_ G K)d_J cLJ __d g)HI_ H)KJK Kgb BToBUnC

01234167