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Sleutelwoorden zijn 'tijdelijke belegging'. Ook de dividendbelasting blijft op het moment van inkoop buiten spel, voor wat betreft de tijdelijke inkoop als tijdelijke belegging van eigen aandelen. De beoogde uitzonderingspositie voor inkoop om te voldoen aan optieverplichtingen jegens werknemers is na een arrest van de Hoge Raad alsnog wettelijk veiliggesteld. 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