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Samenvatting Grondige studie Personenbelasting
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KULeuven Campus Brussel, prof. De Troyer Behaalde score: 15/20
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Inhoud Grondige Studie PersonenbelastingHOOFDSTUK 1: TOEPASSINGSGEBIED ................................................................................................................... 1
1.1. HET BEGRIP RIJKSINWONER (ART. 2, §1, 1°, AL.1, A) WIB) ...................................................................................... 1
1.1.1. WOONPLAATS (=PRIORITAIR) ..................................................................................................................................... 1
1.1.2. ZETEL VAN FORTUIN .................................................................................................................................................. 1
1.1.3. 2 VERMOEDENS ........................................................................................................................................................ 1
1.1.4. DUBBELE FISCALE WOONPLAATS.................................................................................................................................. 1
1.1.5. OVERLIJDEN VAN DE RIJKSINWONER ............................................................................................................................. 1
1.2. RIJKSINWONERSCHAP: BIJZONDERE GEVALLEN........................................................................................................ 1
HOOFDSTUK 2: DE BEREKENING VAN DE PB .......................................................................................................... 2
2.1. BELASTING ALS ALLEENSTAANDE VS. GEMEENSCHAPPELIJKE AANSLAG .......................................................................... 2
2.1.1. GEMEENSCHAPPELIJKE AANSLAG ................................................................................................................................. 2
2.1.2. BELASTING ALS ALLEENSTAANDE .................................................................................................................................. 2
HOOFDSTUK 3: ONROERENDE INKOMSTEN .......................................................................................................... 3
3.1. BELASTBARE PERSONEN (ART.11) ....................................................................................................................... 3
3.2. GOEDEREN DIE ONROERENDE INKOMSTEN (OI) OPLEVEREN ....................................................................................... 3
3.2.1. VÓÓR 1/9/21 ......................................................................................................................................................... 3
3.2.2. NA 1/9/21 ............................................................................................................................................................. 3
3.3. OPBRENGSTEN DIE GEEN OI ZIJN ......................................................................................................................... 3
3.4. HET KADASTRAAL INKOMEN (KI) ........................................................................................................................ 4
3.5. VASTSTELLING NETTO-OI IN DE PB ...................................................................................................................... 4
3.5.1. OG, NIET VERHUURD VS. VERHUURD ........................................................................................................................... 4
3.5.2. HERKWALIFICATIE ..................................................................................................................................................... 5
3.5.3. VESTIGING OF OVERDRACHT VAN ERFPACHT, OPSTAL OF GELIJKAARDIGE ZAKELIJKE RECHTEN ................................................. 5
3.5.4. VRIJSTELLINGEN EN VERMINDERINGEN: EIGEN WONING, SPECIFIEKE BESTEMMING,… ........................................................... 6
3.6. VAN HET BRUTO OI AFTREKBARE KOSTEN ............................................................................................................. 6
3.6.1. ONDERHOUDS-EN HERSTELLINGSWERKEN ..................................................................................................................... 6
3.6.2. INTRESTAFTREK ........................................................................................................................................................ 7
3.6.3. AFTREK VOOR ERFPACHTER/OPSTALHOUDER (ART. 14, AL.1, 2° WIB) .............................................................................. 7
3.7. BUITENLANDSE OI .......................................................................................................................................... 7
HOOFDSTUK 4: ROERENDE INKOMSTEN ............................................................................................................... 8
4.1. BELASTBARE PERSONEN .................................................................................................................................... 8
4.2. BELASTBARE RI .............................................................................................................................................. 8
4.2.1. BELASTBARE MATERIE................................................................................................................................................ 8
4.2.2. BELASTBARE DIVIDENDEN........................................................................................................................................... 8
4.2.3. VRIJGESTELDE DIVIDENDEN......................................................................................................................................... 9
4.2.4. VERHURING, VERPACHTING, GEBRUIK EN CONCESSIE VAN RG........................................................................................... 9
4.2.5. INKOMSTEN BEGREPEN IN LIJFRENTEN OF TIJDELIJKE RENTEN (ART. 17, §1, 4° WIB) ........................................................... 9
4.2.6. AUTEURSRECHTEN .................................................................................................................................................. 10
4.2.7. BELASTBAAR TIJDSTIP .............................................................................................................................................. 10
4.2.8. ROERENDE VOORHEFFING ........................................................................................................................................ 10
4.2.9. AANGIFTE PB......................................................................................................................................................... 11
4.2.10. GRONDSLAG IN DE PB (ZIE SUPRA) ........................................................................................................................... 11
,HOOFDSTUK 5:BEROEPSINKOMSTEN – ALGEMEEN ............................................................................................. 12
5.1. CATEGORIEËN BEROEPSINKOMSTEN ................................................................................................................... 12
5.2. INKOMSTEN UIT BEROEPSACTIVITEIT .................................................................................................................. 12
5.3. SOCIALE EN CULTURELE VRIJSTELLINGEN.............................................................................................................. 12
5.4. BEPALING NETTO BEROEPSINKOMEN.................................................................................................................. 12
5.4.1. 3 BEWERKINGEN..................................................................................................................................................... 12
HOOFDSTUK 6: BEROEPSINKOMSTEN - WINSTEN ................................................................................................ 13
6.1. BELASTBARE PERSONEN .................................................................................................................................. 13
6.1.1. ALGEMEEN ............................................................................................................................................................ 13
6.1.2. UITBREIDING NAAR VENNOOTSCHAPPEN..................................................................................................................... 13
6.2. HET WINSTBEGRIP ......................................................................................................................................... 13
6.2.1. NETTO ACTIEF BENADERING...................................................................................................................................... 13
6.2.2. VERHOUDING MET HET BOEKHOUDRECHT ................................................................................................................... 13
6.3. BELASTBARE WINST ....................................................................................................................................... 14
6.3.1. OGENBLIK VAN BELASTBAARHEID............................................................................................................................... 14
6.3.2. NIET-GEREALISEERDE WINSTEN ................................................................................................................................. 15
6.3.3. EXPLOITATIEWINST ................................................................................................................................................. 15
6.3.4. WAARDEVERMEERDERINGEN VAN BEDRIJFSACTIVA EN WAARDEVERMINDERINGEN VAN PASSIVA (AANGROEI VERMOGEN) ........ 18
6.3.5. ONDERWAARDERINGEN VAN ACTIVA EN OVERWAARDERINGEN VAN PASSIVA .................................................................... 20
6.4. BEROEPSKOSTEN .......................................................................................................................................... 21
6.4.1. AFTREKBARE BEROEPSKOSTEN................................................................................................................................... 21
6.4.2. BEROEPSKOSTEN AFTREKBAAR VOOR 120% (ART. 64TER WIB) ..................................................................................... 28
6.4.3. KOSTEN WAARVAN DE AFTREK WORDT BEPERKT ........................................................................................................... 28
6.4.4. NIET-AFTREKBARE BEROEPSKOSTEN ........................................................................................................................... 31
6.5. AFTREKKEN VAN DE NETTOWINST ..................................................................................................................... 33
6.5.1. VRIJSTELLING VOOR BIJKOMEND PERSONEEL (ART. 67 WIB) .......................................................................................... 33
6.5.2. VRIJSTELING BIJ VERKRIJGING VAN STAGEBONUS (ART. 67BIS WIB)................................................................................. 33
6.5.3. SOCIAAL PASSIEF INGEVOLGE HET EENHEIDSSTATUUT .................................................................................................... 34
6.5.4. GEWESTELIJKE INKOMENSCOMPENSATIEVERGOEDINGEN BIJ OPENBARE WERKEN ............................................................... 34
6.5.5. INVESTERINGSAFTREK .............................................................................................................................................. 34
6.5.6. VRIJSTELLING VOOR TOEKOMSTIGE BEROEPSVERLIEZEN (ART. 67SEXIES WIB) ................................................................... 35
6.6. VERLIEZEN .................................................................................................................................................. 35
HOOFDSTUK 7: BEROEPSINKOMSTEN – BATEN ................................................................................................... 36
7.1. BELASTBARE PERSONEN .................................................................................................................................. 36
7.1.1. ALGEMEEN ............................................................................................................................................................ 36
7.1.2. VRIJE BEROEPEN (ART. I.1,35° WER) ........................................................................................................................ 36
7.1.3. AMBTEN EN POSTEN ............................................................................................................................................... 36
7.1.4. WINSTGEVENDE BEZIGHEDEN ................................................................................................................................... 36
7.1.5. UITBREIDING NAAR VENNOOTSCHAPPEN..................................................................................................................... 36
7.2. BELASTBARE BATEN ....................................................................................................................................... 36
7.2.1. ONTVANGSTEN ...................................................................................................................................................... 37
7.2.2. VOORDELEN VAN ALLE AARD..................................................................................................................................... 37
7.2.3. VERWEZENLIJKTE MEERWAARDEN ............................................................................................................................. 38
7.2.4. COMPENSATIEVERGOEDINGEN VOOR EEN VERMINDERING VAN DE WERKZAAMHEID ........................................................... 38
7.2.5. COMPENSATIEVERGOEDINGEN VOOR EEN TIJDELIJKE DERVING VAN BATEN ........................................................................ 38
7.2.6. TERUGNAME VAN DE VRIJSTELLING AANGELEGD O.B.V. ART. 67 SEXIES WIB..................................................................... 38
7.3. BEROEPSKOSTEN .......................................................................................................................................... 39
7.3.1. WERKELIJKE BEROEPSKOSTEN ................................................................................................................................... 39
7.3.2. FORFAITAIRE BEROEPSKOSTEN .................................................................................................................................. 40
7.4. AFTREKKEN VAN DE NETTO BATEN ..................................................................................................................... 40
,HOOFDSTUK 8: BEROEPSINKOMSTEN – WINSTEN EN BATEN I.V.M. EEN VOORHEEN UITGEOEFENDE
WERKZAAMHEID................................................................................................................................................ 41
8.1. BELASTBARE PERSONEN .................................................................................................................................. 41
8.2. BELASTBARE INKOMSTEN ................................................................................................................................ 41
8.2.1. BEDOELDE INKOMSTEN (ART. 28 WIB) ...................................................................................................................... 41
8.2.2. VOLLEDIGE OF GEDEELTELIJKE STOPZETTING VAN DE ACTIVITEIT ...................................................................................... 41
8.2.3. RETROACTIEVE INBRENG IN EEN VENNOOTSCHAP ......................................................................................................... 41
8.3. BELASTBARE STOPZETTINGSMEERWAARDEN ........................................................................................................ 42
8.3.1. BEROEPSVERMOGEN ............................................................................................................................................... 42
8.3.2. UIT HOOFDE OF N.A.V. DE STOPZETTING ..................................................................................................................... 42
8.3.3. VERKREGEN MEERWAARDE ...................................................................................................................................... 42
8.3.4. VASTGESTELDE MEERWAARDE .................................................................................................................................. 43
8.3.5. BELASTBAAR BEDRAG VAN DE STOPZETTINGSMEERWAARDE ........................................................................................... 43
8.3.6. TAXATIEREGIME ..................................................................................................................................................... 43
8.4. VRIJGESTELDE STOPZETTINGSMEERWAARDEN ...................................................................................................... 43
8.4.1. MONETAIRE MEERWAARDEN .................................................................................................................................... 43
8.4.2. HET VOORTZETTINGSSTELSEL .................................................................................................................................... 43
8.4.3. INBRENG IN EEN VENNOOTSCHAP .............................................................................................................................. 44
8.5. NAWINSTEN EN NABATEN ............................................................................................................................... 45
8.5.1. BEDOELDE INKOMSTEN ............................................................................................................................................ 45
8.5.2. TOEPASSINGEN ...................................................................................................................................................... 45
8.5.3. TAXATIEREGIME ..................................................................................................................................................... 45
8.6. NA STOPZETTING VERKREGEN COMPENSATIEVERGOEDINGEN ................................................................................... 45
8.6.1. BEDOELDE INKOMSTEN ............................................................................................................................................ 45
8.6.2. TAXATIEREGIME ..................................................................................................................................................... 45
8.7. BEROEPSKOSTEN .......................................................................................................................................... 45
8.7.1. AFTREKBARE BEROEPSKOSTEN (ART. 49 WIB) ............................................................................................................. 45
8.7.2. TIJDSTIP VAN AFTREK ............................................................................................................................................... 45
HOOFDSTUK 9: BEZOLDIGINGEN VAN LOON- EN WEDDETREKKENDEN ................................................................ 46
9.1. BELASTBARE PERSONEN .................................................................................................................................. 46
9.1.1. ALGEMEEN ............................................................................................................................................................ 46
9.1.2. BIJZONDERE GEVALLEN ............................................................................................................................................ 46
9.2. BELASTBARE BEZOLDIGINGEN ........................................................................................................................... 46
9.2.1. EIGENLIJKE BEZOLDIGINGEN...................................................................................................................................... 47
9.2.2. VOORDELEN VAN ALLE AARD..................................................................................................................................... 48
9.2.3. VERGOEDINGEN VERKREGEN BIJ HET STOPZETTEN VAN DE ARBEID OF HET BEËINDIGEN VAN DE ARBEIDSOVEREENKOMST .......... 51
9.2.4. COMPENSATIEVERGOEDINGEN VOOR EEN TIJDELIJKE DERVING VAN BEZOLDIGINGEN (CF. WINSTEN EN BATEN) ....................... 51
9.2.5. VROEGER VERWORVEN BEZOLDIGINGEN ..................................................................................................................... 52
9.3. NIET-BELASTBARE BEZOLDIGINGEN .................................................................................................................... 53
9.3.1. TERUGBETALING VAN KOSTEN EIGEN AAN DE WERKGEVER (ART. 31, AL.2, 1° WIB)........................................................... 53
9.3.2. VERGOEDINGEN VOOR WOON-WERKVERPLAATSINGEN (ART. 38, §1, AL. 1, 9° EN 14° WIB) .............................................. 54
9.3.3. PC-PRIVÉ (ART. 38, §1, AL. 1, 17° WIB) ................................................................................................................... 54
9.3.4. SOCIALE VOORDELEN............................................................................................................................................... 55
9.3.5. MAALTIJDCHEQUES, SPORT- EN CULTUUR- OF ECOCHEQUES........................................................................................... 55
9.3.6. VERWERVEN VAN AANDELEN .................................................................................................................................... 55
9.3.7. WERKNEMERSPARTICIPATIES IN HET KAPITAAL EN WINSTPREMIES (WET VAN 22 MEI 2001) ............................................... 56
9.3.8. ÉENMALIGE INNOVATIEPREMIES ................................................................................................................................ 56
9.3.9. NIET-RECURRENTE RESULTAATSGEBONDEN VOORDELEN (ART. 38, §1, AL.1, 24° WIB) ..................................................... 56
9.3.10. AANVULLENDE PENSIOENTOEZEGGINGEN.................................................................................................................. 57
9.3.11. VERZEKERINGEN ................................................................................................................................................... 57
9.3.12. FORFAITAIRE ONKOSTENVERGOEDING AAN KUNSTENAARS ........................................................................................... 57
9.3.13. STARTERSJOBS (ART. 38, §1, AL. 1, 32° WIB) .......................................................................................................... 57
9.3.14. FLEXI-JOBS (ART. 38, §1, AL.1, 29° WIB) ................................................................................................................ 58
, 9.3.15. OVERUREN HORECA (ART. 38, § 1, AL. 1, 30° WIB).................................................................................................. 58
9.3.16. OVERUREN CORONA ............................................................................................................................................. 58
9.4. BEROEPSKOSTEN .......................................................................................................................................... 58
9.4.1. WERKELIJKE KOSTEN ............................................................................................................................................... 58
9.4.2. FORFAITAIRE KOSTEN .............................................................................................................................................. 58
HOOFDSTUK 10: BEZOLDIGINGEN VAN BEDRIJFSLEIDERS .................................................................................... 59
10.1. BELASTBARE PERSONEN ................................................................................................................................ 59
10.2. BELASTBARE BEZOLDIGINGEN ......................................................................................................................... 59
10.2.1. ATTRACTIEBEGINSEL .............................................................................................................................................. 59
10.2.2. OMSCHRIJVING (ART. 32, AL. 2) EN BELASTBAAR TIJDSTIP ........................................................................................... 59
10.2.3. TANTIÈMES EN ANDERE BEZOLDIGINGEN ................................................................................................................... 59
10.2.4. VOORDELEN ALLE AARD ......................................................................................................................................... 59
10.2.5. VERGOEDINGEN VERKREGEN BIJ HET STOPZETTEN VAN DE ACTIVITEIT............................................................................. 60
10.2.6. COMPENSATIEVERGOEDINGEN VOOR EEN TIJDELIJKE DERVING VAN BEZOLDIGINGEN......................................................... 60
10.2.7. VROEGER VERWORVEN BEZOLDIGINGEN ................................................................................................................... 60
10.2.8. GEHERKWALIFICEERDE HUUR .................................................................................................................................. 60
10.3. NIET-BELASTBARE BEZOLDIGINGEN .................................................................................................................. 60
10.4. BEROEPSKOSTEN......................................................................................................................................... 60
10.4.1. INTRESTEN VAN LENINGEN ..................................................................................................................................... 60
10.4.2. DRAGEN VAN VERLIEZEN GELEDEN DOOR DE VENNOOTSCHAP....................................................................................... 61
10.4.3. FORFAITAIRE BEROEPSKOSTEN ................................................................................................................................ 61
10.5. BEZOLDIGINGEN VAN MEEWERKENDE ECHTGENOTEN ........................................................................................... 61
10.5.1. BELASTBARE PERSONEN ......................................................................................................................................... 61
10.5.2. BELASTBARE BEZOLDIGINGEN.................................................................................................................................. 61
10.5.3. BEROEPSKOSTEN .................................................................................................................................................. 61
HOOFDSTUK 11: DIVERSE INKOMSTEN ............................................................................................................... 62
11.1. OCCASIONELE WINSTEN OF BATEN (ART. 90, 1° WIB).......................................................................................... 62
11.1.1. BELASTBARE INKOMSTEN ....................................................................................................................................... 62
11.1.2. BELASTBAAR BEDRAG ............................................................................................................................................ 62
11.1.3. TAXATIEREGIME ................................................................................................................................................... 62
11.1.4. OVERDRACHT VAN VERLIEZEN ................................................................................................................................. 62
11.2. DEELECONOMIE, OCCASIONELE DIENSTEN TUSSEN BURGERS EN VERENIGINGSWERK ..................................................... 63
11.2.1. BELASTBARE INKOMSTEN ....................................................................................................................................... 63
11.2.2. OGENBLIK VAN BELASTBAARHEID............................................................................................................................. 63
11.3. PRIJZEN, SUBSIDIES RENTEN EN PENSIOENEN TOEGEKEND AAN GELEERDEN, SCHRIJVERS OF KUNSTENAARS (ART. 90, 2° WIB) 64
11.3.1. BELASTBARE INKOMSTEN ....................................................................................................................................... 64
11.3.2. BELASTBARE GRONDSLAG....................................................................................................................................... 64
11.4. UITKERINGEN TOT ONDERHOUD (ART. 90, 3° EN 4° WIB)..................................................................................... 64
11.4.1. BELASTBARE INKOMSTEN ....................................................................................................................................... 64
11.4.2. TAXATIEREGIME ................................................................................................................................................... 64
11.5. INKOMSTEN UIT ONROERENDE RECHTEN (ART. 90, 5° WIB) .................................................................................. 65
11.5.1. INKOMSTEN UIT ONDERVERHURING OF DE OVERDRACHT VAN HUUR EN ONROERENDE GOEDEREN ...................................... 65
11.5.2. INKOMSTEN UIT DE CONCESSIE VAN HET RECHT OM EEN OG TE GEBRUIKEN OM ER PLAKBRIEVEN OF ANDERE RECLAMEDRAGERS
TE PLAATSEN GEBRUIKEN ....................................................................................................................................................... 65
11.5.3. TAXATIEREGIME ................................................................................................................................................... 65
11.6. LOTEN VAN EFFECTEN VAN LENINGEN (ART. 90, 6° WIB) ...................................................................................... 66
11.7. OPBRENGSTEN VAN VERHURING VAN JACHT-, VIS- EN VOGELVANGSTRECHTEN (ART. 90, 7° WIB) .................................. 66
11.8. MEERWAARDEN OP ONGEBOUWDE OG (ART. 90, 8° WIB) .................................................................................. 67
11.8.1. BELASTBARE MEERWAARDEN.................................................................................................................................. 67
11.8.2. BELASTBAAR BEDRAG ............................................................................................................................................ 68
11.8.3. TAXATIEREGIME ................................................................................................................................................... 68
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