{"id":10486,"date":"2017-06-03T07:00:41","date_gmt":"2017-06-03T05:00:41","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/?p=10486"},"modified":"2023-07-10T17:58:30","modified_gmt":"2023-07-10T15:58:30","slug":"verborgen-belastingpraktijken-van-nederlandse-bedrijven-2","status":"publish","type":"post","link":"https:\/\/www.somo.nl\/nl\/verborgen-belastingpraktijken-van-nederlandse-bedrijven-2\/","title":{"rendered":"Verborgen belastingpraktijken van Nederlandse bedrijven"},"content":{"rendered":"<div data-component=\"core\/paragraph\" class=\"alignwide alignwide--narrow\">\n<p class=\"has-subtitle-font-size\">Een onderzoek naar grondslaguitholling en winstverschuiving<\/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\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 \">\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\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"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, 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\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/medewerker\/vincent-kiezebrink\/\" class=\"absolute-link hocus:underline\">\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\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 \">\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\/Katrin.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin.jpg 800w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-150x150.jpg 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-300x300.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-768x768.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-746x746.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-333x333.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-680x680.jpg 680w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-440x440.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-70x70.jpg 70w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-180x180.jpg 180w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-360x360.jpg 360w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/?post_type=somo_person&amp;p=559\" class=\"absolute-link hocus:underline\">\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tKatrin McGauran\n\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\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=\"2017-06-03\">3 juni 2017<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n<p>Aan de hand van vier cases bracht SOMO in kaart hoe bedrijven \u00edn Nederland belasting ontwijken (in plaats van v\u00eda Nederland).\u00a0Met behulp van een literatuurstudie, eigen onderzoek en interviews met fiscalisten, schetst dit rapport ontwijkingsstructuren die Nederlandse bedrijven kunnen gebruiken om hun belastingverplichtingen in Nederland te verminderen. De vier cases gaan over de BCD Groep, G-Star, Ahold Delhaize\u00a0en Aegon.<\/p>\n<p>De gevonden structuren laten zien hoe schadelijk belastingcompetitie tussen landen is, en legt de gebreken van het huidige <em>transfer pricing<\/em>\u00a0systeem bloot.<\/p>\n<h2>Maatregelen<\/h2>\n<p>Er zijn een aantal maatregelen die Nederland zou moeten nemen om belastingontwijking tegen te gaan:<\/p>\n<ul>\n<li>Nederland moet zich inzetten voor de volledige invoering van het EU voorstel voor Common Consolidated Corporate Tax Base (CCCTB) om belastingconcurrentie en de daaraan verbonden agressieve belastingplanning van bedrijven te bestrijden<\/li>\n<li>De Nederlandse overheid zou bronbelasting moeten heffen over rentebetalingen die vanuit Nederland gedaan worden aan belastingparadijzen als Cura\u00e7ao.<\/li>\n<li>Nederland zou de Belastingregeling Nederland Cura\u00e7ao moeten herzien, de speciale regeling voor uitgaand dividend van Nederland naar Cura\u00e7ao op moeten heffen, en opnieuw reguliere bronbelasting (15 procent) moeten gaan heffen over dividend dat vanuit Nederland wordt uitbetaald aan Cura\u00e7ao.<\/li>\n<li>Nederland zou regels in moeten voeren die het houden van patenten en handelsmerken in laagbelaste landen tegen gaat. Hiertoe zou het vooral het EU plan tegen belastingontwijking (beter bekend als ATAD) moeten ondersteunen.<\/li>\n<li>Nederland zou bronbelasting moeten heffen over royalty betalingen die vanuit Nederland gedaan worden aan belastingparadijzen of jurisdicties waar royalty inkomen op grond van fiscale faciliteiten laag belast blijft.<\/li>\n<li>Bij het verhuizen van intellectueel eigendom vanuit het buitenland naar Nederland zou de Belastingdienst moeten checken of de waarde in dat land al afgeschreven was (of een exitheffing heeft plaatsgevonden).<\/li>\n<li>Nederland zou rulings van de Belastingdienst openbaar moeten maken<\/li>\n<li>De deelnemingsvrijstelling zou moeten worden beperkt, en de Belastingdienst zou na moeten gaan of winsten die aan Nederlandse moederbedrijven uitgekeerd worden in het buitenland effectief belast zijn ter hoogte van het Nederlandse tarief voor vennootschapsbelasting. Waar dit niet het geval is, moet er door de Nederlandse belastingdienst bijgegeven worden.<\/li>\n<\/ul>\n<p>Belangrijke transparantieaanbevelingen die uit dit onderzoek naar voren komen zijn:<\/p>\n<ul>\n<li>Nederland zou country-by-country reporting voor alle dochterondernemingen verplicht moeten stellen.<\/li>\n<li>Nederland zou beperkte publicatieplicht van dochterjaarrekeningen moeten afschaffen.<\/li>\n<\/ul>\n<h2>Vervolg<\/h2>\n<p><a href=\"https:\/\/www.somo.nl\/nl\/grote-bedrijven-kleine-lasten-3\/\">Grote Bedrijven, Kleine Lasten<\/a><\/p>\n<p>Voor dit onderzoek heeft SOMO in een aantal bedrijven geselecteerd waarvan uit een eerder\u00a0SOMO-rapport <a href=\"https:\/\/www.somo.nl\/nl\/grote-bedrijven-kleine-lasten-3\/\">Grote Bedrijven, Kleine Lasten<\/a>\u00a0bleek dat een laag belastingtarief hadden. Er is gekeken of er meer\u00a0informatie over mogelijke ontwijkingsstructuren beschikbaar was en op basis van de beschikbaarheid\u00a0van financi\u00eble informatie per bedrijf, is bij een aantal bedrijven verder gekeken naar eigendomsstructuren, financi\u00eble transacties tussen dochterondernemingen en aanwezigheid in belastingparadijzen.<\/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\/27347\/?tmstv=1784665065\" aria-label=\"Download Verborgen belastingpraktijken van Nederlandse bedrijven (pdf, 852,82 KB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Verborgen belastingpraktijken van Nederlandse bedrijven<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 852,82 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\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 \">\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\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"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, 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\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/medewerker\/vincent-kiezebrink\/\" class=\"absolute-link hocus:underline\">\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\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 \">\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\/Katrin.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin.jpg 800w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-150x150.jpg 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-300x300.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-768x768.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-746x746.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-333x333.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-680x680.jpg 680w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-440x440.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-70x70.jpg 70w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-180x180.jpg 180w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/06\/Katrin-360x360.jpg 360w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/?post_type=somo_person&amp;p=559\" class=\"absolute-link hocus:underline\">\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tKatrin McGauran\n\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\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=\"2017-06-03\">3 juni 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\/verborgen-belastingpraktijken-van-nederlandse-bedrijven\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tDe casus Ahold Delhaize\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=\"2017-05-16\">16 mei 2017<\/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<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\t\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<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\t\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=\"707\" height=\"611\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2017\/05\/illustratie-cover.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2017\/05\/illustratie-cover.jpg 707w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2017\/05\/illustratie-cover-300x259.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2017\/05\/illustratie-cover-333x288.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2017\/05\/illustratie-cover-440x380.jpg 440w\" sizes=\"auto, (max-width: 707px) 100vw, 707px\" \/>\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\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\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\/survival-the-richest\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tSurvival of the Richest\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=\"2016-12-07\">7 december 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\/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\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\/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<\/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=\"622\" height=\"876\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/12\/cover-.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/12\/cover-.jpg 622w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/12\/cover--213x300.jpg 213w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/12\/cover--333x469.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/12\/cover--483x680.jpg 483w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/12\/cover--440x620.jpg 440w\" sizes=\"auto, (max-width: 622px) 100vw, 622px\" \/>\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=\"500\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-768x500.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-768x500.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-300x195.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-1024x667.jpg 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-746x486.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-333x217.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-1044x680.jpg 1044w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2-440x287.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2016\/08\/003_HEAVENS_IMG_crop2.jpg 2000w\" 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\/belastingvrije-winsten-2\/\" 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\tBelastingvrije winsten\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\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376520\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376520 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376520 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711376520 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711376520 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711376520 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711376520 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711376520 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1968Rodrigo3-SOMO-vk-@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711376520 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\tRodrigo Fernandez\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=\"2015-12-15\">15 december 2015<\/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<\/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>Aan de hand van vier cases bracht SOMO in kaart hoe bedrijven \u00edn Nederland belasting ontwijken (in plaats van v\u00eda Nederland).\u00a0Met behulp van een literatuurstudie, eigen onderzoek en interviews met fiscalisten, schetst dit rapport ontwijkingsstructuren die Nederlandse bedrijven kunnen gebruiken&#8230;<\/p>\n","protected":false},"author":10,"featured_media":10492,"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":[267,120,299],"somo_country":[],"class_list":["post-10486","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 in 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