{"id":1043,"date":"2020-11-17T22:08:16","date_gmt":"2020-11-17T21:08:16","guid":{"rendered":"https:\/\/novio.tax\/?p=1043"},"modified":"2024-05-01T22:09:40","modified_gmt":"2024-05-01T20:09:40","slug":"cash-pooling-arrangements-a-reflection-on-selected-court-cases","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/pooling-van-liquide-middelen-een-overzicht-van-geselecteerde-rechtszaken\/","title":{"rendered":"Regelingen voor het poolen van contanten: een reflectie op geselecteerde rechtszaken"},"content":{"rendered":"<article>Er zijn (in principe) twee soorten regelingen voor cash pooling: fysieke en notionele. Variaties van de twee types kunnen geregeld worden om te voldoen aan specifieke bedrijfsstrategie\u00ebn en -behoeften. Bij fysieke cash pooling (ook bekend als \"target balancing\" of \"zero balancing\") maken alle poolleden dagelijks hun bankrekeningsaldi over naar \u00e9\u00e9n enkele bankrekening, waarbij overschotten met tekorten worden aangepast om een doelsaldo te bereiken. Bij notional cash pooling is het de poolleden toegestaan om saldi te salderen zonder de fysieke overdracht van saldi. Bij notional cash pooling kunnen wederzijdse garanties tussen de pooldeelnemers vereist zijn. De keuze tussen het samenvoegen van cash op een fysieke of notionele basis hangt onder andere af van de fiscale gevolgen, andere kosten, boekhoudnormen, toepasselijke regelgeving en de locatie van de leden van de cash pool.<\/p>\n<div class=\"gradient\">\n<p>De voordelen van cashpooling ten opzichte van gewone leningen kunnen als volgt worden samengevat:<\/p>\n<ul>\n<li>Lagere bankkosten en meer onderhandelingsmacht met banken;<\/li>\n<li>Vermindering van externe financieringsbehoeften door debet- en creditverrekeningen binnen de groep; en<\/li>\n<li>Optimalisatie van financi\u00eble middelen en beter anticiperen op en beheren van risico's.<\/li>\n<\/ul>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>Cash pooling is een instrument voor kasbeheer dat door multinationale ondernemingen (MNO's) wordt gebruikt om de liquiditeitsbehoeften op korte termijn van de verschillende entiteiten die bij de onderneming betrokken zijn, effici\u00ebnt te beheren. Dit financieringsinstrument binnen de groep vermindert de afhankelijkheid van MNO's van financiering door derden, waardoor de bankkosten dalen en de financieringsbehoeften afnemen door debetrekeningen te compenseren met creditrekeningen.  Door de controle en het beheer van de gedeelde cash pool te centraliseren in \u00e9\u00e9n entiteit binnen de multinationale groep kunnen alle deelnemers aan de cash pool bovendien profiteren van een optimalisatie van de gedeelde middelen, een beter risicobeheer en een betere positie ten opzichte van externe banken of financiers.<\/p>","protected":false},"author":1,"featured_media":1044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cash pooling arrangements: a reflection on selected court cases - NovioTax<\/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:\/\/novio.tax\/nl\/blogs\/pooling-van-liquide-middelen-een-overzicht-van-geselecteerde-rechtszaken\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cash pooling arrangements: a reflection on selected court cases - NovioTax\" \/>\n<meta property=\"og:description\" content=\"Cash pooling is a cash-management tool used by Multinational Enterprises (MNEs) to efficiently manage the short-term liquidity requirements of the various entities involved in the enterprise. 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