{"id":10315,"date":"2017-05-16T08:00:09","date_gmt":"2017-05-16T06:00:09","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/?p=10315"},"modified":"2023-07-10T17:58:30","modified_gmt":"2023-07-10T15:58:30","slug":"verborgen-belastingpraktijken-van-nederlandse-bedrijven","status":"publish","type":"post","link":"https:\/\/www.somo.nl\/nl\/verborgen-belastingpraktijken-van-nederlandse-bedrijven\/","title":{"rendered":"De casus Ahold Delhaize"},"content":{"rendered":"<div data-component=\"core\/paragraph\" class=\"alignwide alignwide--narrow\">\n<p class=\"has-subtitle-font-size\">Verborgen belastingpraktijken van Nederlandse bedrijven<\/p>\n<\/div>\n\n\n<div  data-name=\"acf\/block-post-meta\" class=\"mt-6 alignwide alignwide--narrow\">\n\t<div class=\"flex flex-wrap items-center gap-4 lg:gap-7\">\n\n\t\t\t\t\t<div class=\"flex flex-wrap items-center gap-2\">\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex items-center gap-2\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<span class=\"icon svg:w-[20px] svg:h-[20px]\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M6.75 0a.75.75 0 0 1 .75.75V3h9V.75a.75.75 0 0 1 1.5 0V3h3.75A2.25 2.25 0 0 1 24 5.25v16.5A2.25 2.25 0 0 1 21.75 24H2.25A2.25 2.25 0 0 1 0 21.75V5.25A2.25 2.25 0 0 1 2.25 3H6V.75A.75.75 0 0 1 6.75 0Zm9.75 4.5V6A.75.75 0 0 0 18 6V4.5h3.75a.75.75 0 0 1 .75.75V9h-21V5.25a.75.75 0 0 1 .75-.75H6V6a.75.75 0 0 0 1.5 0V4.5h9Zm6 6v11.25a.75.75 0 0 1-.75.75H2.25a.75.75 0 0 1-.75-.75V10.5h21Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t\t<time class=\"text-base\" datetime=\"2017-05-16\">16 mei 2017<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n<p>SOMO heeft in opdracht van FNV onderzoek gedaan naar bedrijven die belasting ontwijken in Nederland (in plaats van <em>via <\/em>Nederland). Met behulp van case studies wordt geschetst hoe Nederlandse bedrijven ontwijkingsstructuren gebruiken om hun belastingverplichtingen in Nederland te verminderen. Dit rapport is een vervolg op <a href=\"https:\/\/www.somo.nl\/nl\/grote-bedrijven-kleine-lasten-3\/\">Grote bedrijven, kleine lasten<\/a>.<\/p>\n<p>De onderstaande case over Ahold Delhaize is slechts een uitsnede uit het rapport dat later dit jaar verschijnt.<\/p>\n<p>&nbsp;<\/p>\n\n\t<div  data-name=\"acf\/block-people\" class=\"aligncenter\">\n\t\t<div class=\"flex flex-col gap-4\">\n\n\t\t\t\t\t\t\t<h2 class=\"font-bold font-heading text-md lg:text-lg \">Meer informatie nodig?<\/h2>\n\t\t\t\n\t\t\t<ul class=\"grid justify-center grid-cols-1 sm:grid-cols-2 gap-4 sm:gap-8 \">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li>\n\t\t\t\t\t\t\n<div data-component=\"teaser-person-small\" class=\"relative flex h-full transition-colors bg-blue\">\n\t\t\t<div class=\"image:aspect-square image:h-full image:w-full image:object-cover md:basis-2\/5 min-w-[100px] max-w-[100px] md:min-w-[150px] md:max-w-[150px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711376865 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711376865 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711376865 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711376865 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-2048x2048.jpg?image-crop-positioner-ts=1711376865 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711376865 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865 100w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\t<div class=\"flex flex-col justify-center px-3 py-1 lg:px-4 lg:gap-2 px-3 py-2 lg:px-4 lg:py-3\">\n\t\t<h3 class=\"text-base font-bold font-heading md:text-md lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/medewerker\/vincent-kiezebrink\/\" class=\"no-underline hocus:underline absolute-link\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t\t\t\t<div class=\"italic font-heading text-base lg:text-md\">Onderzoeker<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\t<div  data-name=\"acf\/block-downloads\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading\">Publicatie<\/h2>\n\t\t\t\n\t\t\t<ul class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div data-component=\"teaser-download\" class=\"relative flex w-full gap-4 p-6 bg-beige\">\n\t\t<span class=\"flex-shrink-0 block w-[22px] h-[26px] icon\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 8.94a1.307 1.307 0 0 0-.06-.27v-.09a1.07 1.07 0 0 0-.19-.28l-6-6a1.071 1.071 0 0 0-.28-.19h-.1a1.099 1.099 0 0 0-.31-.11H7a3 3 0 0 0-3 3v14a3 3 0 0 0 3 3h10a3 3 0 0 0 3-3V8.94Zm-6-3.53L16.59 8H15a1 1 0 0 1-1-1V5.41ZM18 19a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V5a1 1 0 0 1 1-1h5v3a3 3 0 0 0 3 3h3v9Zm-4.71-4.71-.29.3V12a1 1 0 0 0-2 0v2.59l-.29-.3a1.004 1.004 0 1 0-1.42 1.42l2 2a1 1 0 0 0 .33.21.94.94 0 0 0 .76 0 1 1 0 0 0 .33-.21l2-2a1.004 1.004 0 1 0-1.42-1.42Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t<div>\n\t\t\t<span class=\"sr-only\">Downloaden:<\/span>\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/download\/27353\/?tmstv=1784663494\" aria-label=\"Download Ahold Delhaize (pdf, 576,87 KB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Ahold Delhaize<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 576,87 KB)<\/span>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\t\t\t\t\n\t<div  data-name=\"acf\/block-tag-cloud\" class=\"align\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\n\t\t\t<ul class=\"flex flex-wrap gap-2\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\n\t\n\t<a data-component=\"tag\" href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/fiscale-rechtvaardigheid\/\" class=\"block px-3 py-1 font-bold rounded-full font-heading text-base-900 bg-yellow text-xs md:text-sm hocus:underline\">\n\t\tFiscale rechtvaardigheid\n\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div  data-name=\"acf\/block-post-meta\" class=\"mt-6 alignwide alignwide--narrow\">\n\t<div class=\"flex flex-wrap items-center gap-4 lg:gap-7\">\n\n\t\t\t\t\t<div class=\"flex flex-wrap items-center gap-2\">\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex items-center gap-2\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<span class=\"icon svg:w-[20px] svg:h-[20px]\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M6.75 0a.75.75 0 0 1 .75.75V3h9V.75a.75.75 0 0 1 1.5 0V3h3.75A2.25 2.25 0 0 1 24 5.25v16.5A2.25 2.25 0 0 1 21.75 24H2.25A2.25 2.25 0 0 1 0 21.75V5.25A2.25 2.25 0 0 1 2.25 3H6V.75A.75.75 0 0 1 6.75 0Zm9.75 4.5V6A.75.75 0 0 0 18 6V4.5h3.75a.75.75 0 0 1 .75.75V9h-21V5.25a.75.75 0 0 1 .75-.75H6V6a.75.75 0 0 0 1.5 0V4.5h9Zm6 6v11.25a.75.75 0 0 1-.75.75H2.25a.75.75 0 0 1-.75-.75V10.5h21Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t\t<time class=\"text-base\" datetime=\"2017-05-16\">16 mei 2017<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t\t\t\t\t\t<div data-component=\"social-share\">\n\t<ul class=\"flex items-center\" data-module=\"social-share\">\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;linkedin&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"LinkedIn&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-LinkedIn&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M4.544 6.21v12.905H.247V6.21h4.297Zm.274-3.983c.013 1.237-.925 2.226-2.422 2.226H2.37C.924 4.453 0 3.463 0 2.227 0 .964.964 0 2.422 0c1.471 0 2.383.964 2.396 2.227ZM20 11.719v7.396h-4.284v-6.901c0-1.732-.625-2.917-2.174-2.917-1.185 0-1.888.794-2.2 1.562-.105.287-.144.664-.144 1.055v7.2H6.914c.052-11.692 0-12.903 0-12.903h4.284v1.875h-.026c.56-.885 1.575-2.175 3.893-2.175 2.826 0 4.935 1.85 4.935 5.808Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;twitter&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"X&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-X&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m.059 0 9.266 13.237L0 24h2.099l8.163-9.423L16.858 24H24l-9.787-13.982L22.892 0h-2.099l-7.518 8.678L7.2 0H.06Zm3.086 1.652h3.28l14.488 20.696h-3.28L3.145 1.652Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;facebook&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"Facebook&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-Facebook&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M11.875 3.75H15V0h-3.125A4.38 4.38 0 0 0 7.5 4.375V6.25H5V10h2.5v10h3.75V10h3.125L15 6.25h-3.75V4.375c0-.339.286-.625.625-.625Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;whatsapp&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"Whatsapp&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-Whatsapp&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M17.083 2.906A9.908 9.908 0 0 0 10.037 0C4.55 0 .082 4.445.082 9.91c0 1.746.46 3.453 1.331 4.953L0 20l5.28-1.379a9.994 9.994 0 0 0 4.757 1.207h.004c5.488 0 9.959-4.445 9.959-9.91a9.836 9.836 0 0 0-2.917-7.012Zm-7.042 15.25a8.302 8.302 0 0 1-4.216-1.148l-.302-.18-3.132.817.836-3.04-.197-.312A8.149 8.149 0 0 1 1.763 9.91c0-4.543 3.713-8.238 8.282-8.238 2.21 0 4.29.86 5.853 2.414a8.173 8.173 0 0 1 2.422 5.828c-.004 4.547-3.717 8.242-8.279 8.242Zm4.538-6.172c-.247-.125-1.472-.722-1.7-.804-.227-.082-.392-.125-.561.125-.165.246-.644.804-.789.972-.145.164-.29.188-.538.063-.247-.125-1.052-.387-2.002-1.23-.738-.657-1.24-1.47-1.385-1.715-.146-.247-.016-.383.11-.504.113-.11.247-.29.372-.434.126-.145.165-.246.248-.414.082-.164.043-.309-.02-.434s-.561-1.343-.765-1.84c-.2-.484-.409-.417-.562-.425-.145-.008-.31-.008-.475-.008a.922.922 0 0 0-.663.309c-.228.246-.872.847-.872 2.066 0 1.219.891 2.394 1.017 2.562.126.165 1.755 2.668 4.251 3.739.593.254 1.056.406 1.417.523.597.188 1.139.16 1.567.098.479-.07 1.472-.598 1.68-1.176.208-.578.208-1.074.145-1.176-.059-.11-.224-.172-.475-.297Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\thref=\"javascript&#x3A;void&#x28;0&#x29;&#x3B;\"\n\t\t\t\ttarget=\"_blank\" rel=\"noopener\"\n\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;email&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"E-mail&#x20;-&#x20;Dit&#x20;opent&#x20;je&#x20;e-mailclient\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 7.067v8.862a1.79 1.79 0 0 1-1.786 1.785H1.786A1.791 1.791 0 0 1 0 15.93V7.067a6.21 6.21 0 0 0 1.127.97C2.98 9.3 4.855 10.56 6.674 11.889c.938.692 2.098 1.54 3.315 1.54h.022c1.217 0 2.377-.848 3.315-1.54 1.82-1.317 3.694-2.589 5.558-3.85A6.574 6.574 0 0 0 20 7.067Zm0-3.281c0 1.25-.926 2.377-1.908 3.058-1.742 1.205-3.494 2.41-5.224 3.627-.725.502-1.953 1.529-2.857 1.529H9.99c-.904 0-2.132-1.027-2.857-1.529C5.402 9.254 3.65 8.049 1.92 6.844 1.127 6.308 0 5.047 0 4.03 0 2.938.592 2 1.786 2h16.428C19.185 2 20 2.804 20 3.786Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n\n\t<div  data-name=\"acf\/block-posts\" class=\"py-8 bg-blue alignwide md:py-10 lg:py-16\">\n\t\t\n\t\t<div class=\"flex flex-col gap-4 md:gap-8\">\n\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading md:text-2xl lg:text-3xl\">Gerelateerde content<\/h2>\n\t\t\t\n\t\t\t\t\t\t<ul class=\"grid items-stretch grid-cols-1 gap-4 xl:gap-6 xl:grid-cols-3  \">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n<div data-component=\"teaser-publication\" class=\"@container flex relative h-full transition-colors text-base-50 bg-base-900\">\n\t<div class=\"flex flex-col relative z-[1] gap-2 @lg:self-start @lg:mt-6 @lg:ml-0 mt-[8em] @xs:ml-12 @xs:self-end @xs:w-full @xs:mt-[8em] \">\n\t\t<div class=\"flex flex-col order-2 gap-4 p-6 bg-base-900   xl:min-h-[218px]\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/grote-bedrijven-kleine-lasten-3\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tGrote Bedrijven, Kleine Lasten\n\t\t\t<\/a>\n\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2016-04-01\">1 april 2016<\/time>\n\t\t<\/div>\n\n\t\t\t\t\t<div class=\"hidden order-1 lg:block @lg:pl-6\">\n\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840.jpg 800w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-150x150.jpg 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-300x300.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-768x768.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-746x746.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-333x333.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-680x680.jpg 680w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-440x440.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-70x70.jpg 70w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-180x180.jpg 180w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-360x360.jpg 360w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tIndra R\u00f6mgens\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t<div class=\"flex @xs:flex-row @xs:h-full @md:min-h-[230px]\">\n\t\t\t\t\t<div class=\"absolute top-0 left-0 flex gap-2 flex-start\">\n\t\t\t\t<div>\n\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840.jpg 800w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-150x150.jpg 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-300x300.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-768x768.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-746x746.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-333x333.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-680x680.jpg 680w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-440x440.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-70x70.jpg 70w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-180x180.jpg 180w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/MG_5840-360x360.jpg 360w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tIndra R\u00f6mgens\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"overflow-hidden image:aspect-video image:h-full image:w-full image:object-cover @lg:w-5\/12 @lg:shrink-0 @lg:relative @lg:inset-auto @lg:aspect-video @xs:absolute @xs:inset-0 @xs:aspect-auto @xs:image:relative @xs:image:h-[130%] @xs:image:bottom-[30%] \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"321\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-768x321.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-768x321.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-300x125.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-1024x428.jpg 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-746x312.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-333x139.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-1360x569.jpg 1360w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1-440x184.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/04\/Big-Companies-Low-Rates-1.jpg 1543w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t<div data-component=\"teaser-post\" class=\"@container relative h-full transition-colors bg-base-50\">\n\t<div class=\"@md:flex\">\n\t\t\t\t\t<div class=\"image:aspect-video image:w-full image:object-cover col-span-1 @md:w-5\/12 @md:shrink-0 \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"260\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-768x260.png?image-crop-positioner-ts=1760455030\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-768x260.png?image-crop-positioner-ts=1760455030 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-300x102.png?image-crop-positioner-ts=1760455030 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-1024x347.png?image-crop-positioner-ts=1760455030 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-1536x520.png?image-crop-positioner-ts=1760455030 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-2048x693.png?image-crop-positioner-ts=1760455030 2048w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex flex-col gap-4 p-6 col-span-1  \">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/sluiproute-dividendbelasting-twee-keer-groter-dan-gedacht-ruim-22-miljard\/\" class=\"break-words absolute-link order-2 font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tSluiproute dividendbelasting kost twee keer meer dan gedacht: ruim 2,2 miljard\n\t\t\t<\/a>\n\n\t\t\t\t\t\t\t<div class=\"absolute top-0 left-0 hidden lg:block\">\n\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tLong read\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"absolute top-0 left-0 flex items-start gap-2 lg:relative lg:top-auto lg:left-auto\">\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tLong read\n\t<\/div>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"order-1 lg:order-none\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-100x100.jpeg?image-crop-positioner-ts=1764163417\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-100x100.jpeg?image-crop-positioner-ts=1764163417 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-150x150.jpeg?image-crop-positioner-ts=1764163417 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-50x50.jpeg?image-crop-positioner-ts=1764163417 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-300x300.jpeg?image-crop-positioner-ts=1764163417 300w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tBoris Schellekens\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"order-3\">\n\t\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2025-10-15\">15 oktober 2025<\/time>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\n\t\t<div data-component=\"teaser-opinion\" class=\"@container relative h-full transition-colors bg-beige\">\n\t<div class=\"flex flex-col gap-4 px-6 pt-10 pb-6\">\n\t\t<a href=\"https:\/\/www.somo.nl\/nl\/shell-en-exxonmobil-geven-miljarden-aan-aandeelhouders-maar-stoppen-met-betalen-schadeherstel-groningen\/\" class=\"break-words font-bold font-heading absolute-link hocus:underline   text-xl md:text-2xl lg:text-3xl\">\n\t\t\tShell en ExxonMobil geven miljarden aan aandeelhouders, maar stoppen met betalen schadeherstel Groningen\n\t\t<\/a>\n\n\t\t\t\t\t<div class=\"absolute top-0 left-0 flex gap-2 flex-start\">\n\t\t\t\t<div>\n\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tOpinie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"hidden lg:block  \">\n\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t<time class=\"text-sm md:text-base\" datetime=\"2025-05-19\">19 mei 2025<\/time>\n\t<\/div>\n<\/div>\n\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\n\t\t\t\t\t\t\t<div class=\"flex justify-center\">\n\t\t\t\t\t\n\n\n\n\n\n\t\n\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer text-base font-bold py-3 border-2 border-base-900 bg-transparent text-base-900 hocus:border-red px-6 font-body \"\n\t\t\thref=\"https&#x3A;&#x2F;&#x2F;www.somo.nl&#x2F;nl&#x2F;laatste-nieuws&#x2F;\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\n\t\t\t<span data-button-text >\n\t\t\tLaatste updates\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"transition-transform group-hover:translate-x-2 group-focus-visible:translate-x-2  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.293 4.293a1 1 0 0 1 1.414 0l7 7a1 1 0 0 1 0 1.414l-7 7a1 1 0 0 1-1.414-1.414L16.586 13H5a1 1 0 1 1 0-2h11.586l-5.293-5.293a1 1 0 0 1 0-1.414Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>SOMO heeft in opdracht van FNV onderzoek gedaan naar bedrijven die belasting ontwijken in Nederland (in plaats van via Nederland). Met behulp van case studies wordt geschetst hoe Nederlandse bedrijven ontwijkingsstructuren gebruiken om hun belastingverplichtingen in Nederland te verminderen. Dit&#8230;<\/p>\n","protected":false},"author":10,"featured_media":10319,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"editor_notices":[],"footnotes":""},"categories":[],"tags":[20],"somo_context":[14],"somo_post_format":[3],"somo_sector":[],"somo_issue":[5895],"somo_company":[134],"somo_country":[],"class_list":["post-10315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-belastingen","somo_post_format-publication","somo_issue-fiscale-rechtvaardigheid"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Verborgen belastingpraktijken. 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