{"id":3248,"date":"2023-06-09T23:51:30","date_gmt":"2023-06-09T21:51:30","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=3248"},"modified":"2023-06-09T23:51:33","modified_gmt":"2023-06-09T21:51:33","slug":"toneelgroep-maastricht-zoekt-nu-grens-van-cultureel-ondernemen","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=3248","title":{"rendered":"Toneelgroep Maastricht zoekt nu grens van cultureel ondernemen?"},"content":{"rendered":"
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Toneelgroep Maastricht is now looking for boundaries of cultural entrepreneurship?<\/p>\n\n\n\n

Toneelgroep Maastricht zoekt met \u2018experimentele\u2019 BV-constructie de grens van cultureel ondernemen.
Ook al is de lening van een half miljoen van de Stichting toneelgroep Maastricht aan de BV van de regisseur Hermans, voormalig bestuurslid van de toneelgroep, een door de Raad van Toezicht goedgekeurde constructie, dan is dit samenspel toch verwerpelijk (NRC analyse 2\/6\/23 Toneelgroep Maastricht BV constructie).\u00a0Het is gewoon een ordinair verdienmodel voor de regisseur op kosten van de belastingbetaler.\u00a0Ogenschijnlijk een constructie tussen derden, alsof je een broodje koopt bij de bakker. Maar dat is het natuurlijk niet. Alle spelers in het spel behoren tot dezelfde groep: voor en na het afscheid van Hermans als bestuurslid van de toneelgroep. De stichting als rechtspersoon wil met haar toneelgezelschap mooie theaterproducties maken. Niet winstgevend, want daarvoor zijn de subsidies. En daar wil cultureel Nederland via forse overheidssubsidies aan mee betalen. Er worden kosten gemaakt voor de voorbereiding, maar die kunnen goedgemaakt worden door opbrengsten van producties. De fiscus (de belastingbetaler dus) helpt daarbij een handje. Bij een stichting is het namelijk niet altijd mogelijk om kosten af te zetten tegen belaste opbrengsten. Een moeilijk fiscaal technisch verhaal. Maar door de kwalificatie van de stichting als culturele ANBI (en dat is de toneelgroep) wordt dit mogelijk gemaakt. E\u00e9n grote pot met geld dus. De toneelgroep profiteert daarvan, omdat de vennootschapsbelasting over de winst laag of nihil kan blijven. Met de constructie \u2013 want dat is het wel \u2013 wordt het doel van de stichting (de toneelgroep) niet gediend, maar die van de regisseur. Als de lening waardeloos wordt, omdat de productie \u201cHet was Zondag in het Zuiden\u201d flopt, dan komt het verlies op de lening volledig op conto van het fiscale resultaat van de stichting. Wordt de productie een eclatant succes, dan wordt de lening waarschijnlijk met rente terugbetaald, maar alle winst komt in de zakken van de BV en dus bij de regisseur. Daarbij brengt de lening de kwalificatie van de stichting als culturele ANBI in gevaar. Het begint met \u00e9\u00e9n productie. Maar met \u00e9\u00e9n schaap over de dam zullen er meerdere volgen. Sterker, commerci\u00eble producties hebben zich al aan de poort gemeld. Producties waar de cultuursubsidies niet voor de bedoeld zijn. Wat de waarde van de Raad van Toezicht is laat zich raden.<\/p>\n\n\n\n

Toneelgroep Maastricht seeks to push the boundaries of cultural entrepreneurship with an ‘experimental’ BV construction.
Even though the loan of half a million from the Maastricht theater group to the BV of the director Hermans, a former board member of the theater group, is a construction approved by the Supervisory Board, this combination is still reprehensible (NRC analysis 2\/6\/ 23 Toneelgroep Maastricht BV construction). It’s just an ordinary revenue model for the director at the expense of the taxpayer. Apparently a construction between third parties, as if you buy a sandwich at the bakery. But of course it isn’t. All players in the game belong to the same group: before and after Hermans’ farewell as a board member of the theater group. The foundation as a legal entity wants to make beautiful theater productions with its theater company. Not profitable, because that’s what the subsidies are for. And the cultural Netherlands wants to help pay for this through substantial government subsidies. Costs are incurred for the preparation, but these can be compensated by revenues from productions. The tax authorities (ie the taxpayer) lend a helping hand. In the case of a foundation, it is not always possible to offset costs against taxable income. A difficult tax technical story. But the qualification of the foundation as a cultural ANBI (and that is the theater group) makes this possible. So one big pot of money. The theater group benefits from this, because corporate income tax on profits can remain low or nil. The construction \u2013 because that is what it is \u2013 does not serve the purpose of the foundation (the theater group), but that of the director. If the loan becomes worthless because the production \u201cIt was Sunday in the South\u201d flops, then the loss on the loan will be fully credited to the foundation’s fiscal result. If the production is a resounding success, the loan will probably be repaid with interest, but all profit will go into the pockets of the BV and therefore the director. In addition, the loan jeopardizes the qualification of the foundation as a cultural ANBI. It starts with one production. But with one sheep over the dam, several will follow. In fact, commercial productions have already reported to the gate. Productions for which the culture subsidies are not intended. You can guess what the value of the Supervisory Board is.<\/p>\n\n\n\n

Ricky Turpijn<\/p>\n","protected":false},"excerpt":{"rendered":"

Toneelgroep Maastricht is now looking for boundaries of cultural entrepreneurship? Toneelgroep Maastricht zoekt met \u2018experimentele\u2019 BV-constructie de grens van cultureel … <\/p>\n","protected":false},"author":1,"featured_media":3249,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[240],"tags":[1074,1075,1073,1072],"class_list":["post-3248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diversen","tag-bv-constructie","tag-hermans","tag-maastricht","tag-toneel"],"yoast_head":"\nToneelgroep Maastricht zoekt nu grens van cultureel ondernemen? - Jurisprudentie Met Een Glimlach<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=3248\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Toneelgroep Maastricht zoekt nu grens van cultureel ondernemen? - Jurisprudentie Met Een Glimlach\" \/>\n<meta property=\"og:description\" content=\"Toneelgroep Maastricht is now looking for boundaries of cultural entrepreneurship? 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