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Samenvatting Tax
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dit is een samenvatting van tax management. Dit is gebaseerd op de powerpoints en de lessen
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Samenvatting tax-managementInhoudsopgave
1. Basisprincipes fiscaliteit .......................................................................................................................... 8
1.1. Belasting............................................................................................................................................... 8
1.1.1. Functies belasting ............................................................................................................................ 8
1.1.2. Legaliteitsbeginsel ........................................................................................................................... 8
1.1.3. Gevolg legaliteitsbeginsel ................................................................................................................ 8
1.1.4. Gelijkheidsbeginsel .......................................................................................................................... 9
2. BTW ........................................................................................................................................................ 9
2.1. Inleiding in de btw ................................................................................................................................ 9
2.1.1. Definitie ......................................................................................................................................... 10
2.2. Soorten btw plichtigen ....................................................................................................................... 10
2.3. Uitzondering: BTW vrijstellingsregeling voor kleine ondernemingen ................................................ 11
2.3.1. Verplichtingen ............................................................................................................................... 12
2.3.2. Btw-nummer aanvragen ............................................................................................................... 12
2.4. Belastbare handelingen ..................................................................................................................... 12
2.4.1. Levering van goederen .................................................................................................................. 12
2.4.2. Levering van diensten ................................................................................................................... 15
2.4.3. Invoer ............................................................................................................................................ 16
2.4.4. Intracommunautaire verwerving .................................................................................................. 17
2.5. Wie moet btw betalen? ...................................................................................................................... 17
2.5.1. Btw aangifte .................................................................................................................................. 17
2.5.2. Tijdstip van opeisbaarheid ............................................................................................................ 18
2.5.3. Fortfaitaire btw regeling ............................................................................................................... 22
2.6. Omzet van het recht op aftrek: 5 basisregels ..................................................................................... 22
2.6.1. Btw is aftrekbaar o.b.v het gebruiks of bestemmingsprincipe ...................................................... 22
2.6.2. Enkel de wettelijke verschuldigde btw is aftrekbaar..................................................................... 24
2.6.3. Enkel Belgische btw is recupereerbaar ......................................................................................... 24
2.6.4. Aftrekbeperkingen en aftrekuitsluitingen ..................................................................................... 24
2.6.5. Regelmatige factuur en achterliggende bewijsstukken ................................................................ 28
2.7. Originele factuur ................................................................................................................................ 28
2.7.1. Wat bij verlies? .............................................................................................................................. 28
2.7.2. Waarborgen originele factuur? ..................................................................................................... 28
2.7.3. Speciale gevallen m.b.t aankoopbewijzen .................................................................................... 29
2.8. Geregistreerd kassasysteem (horeca) ................................................................................................ 29
2.8.1. Menu’s all-in .................................................................................................................................. 29
2.8.2. Meeneem maaltijden .................................................................................................................... 29
2.8.3. Afleveren maaltijden en dranken .................................................................................................. 29
2.8.4. Foodtruck ...................................................................................................................................... 29
2.8.5. Afleveren en verwarmen van maaltijden en dranken ................................................................... 30
2.8.6. Geregistreerd kassasysteem ......................................................................................................... 30
2.8.7. Geregistreerd kassaysteem – 25.000 EUR grens ........................................................................... 30
2.8.8. Voorbeelden .................................................................................................................................. 30
3. Basisregels in de directe belasting ......................................................................................................... 31
, 3.1. Begrip belasting ................................................................................................................................. 31
3.2. Verschillende vormen van inkomstenbelasting: ................................................................................. 31
3.3. Personenbelasting .............................................................................................................................. 32
3.3.1. Wie is hier aan onderworpen? ...................................................................................................... 32
3.3.2. Voorwaarden? ............................................................................................................................... 32
3.3.3. Tarieven personenbelasting .......................................................................................................... 33
3.3.4. Belasting op netto beroepsinkomen ............................................................................................. 33
3.3.5. Forfaitaire beroepskosten ............................................................................................................. 34
3.3.6. Belastingsvrije sommen ................................................................................................................ 34
3.3.7. Voorbeeld: ..................................................................................................................................... 35
3.4. Vennootschapsbelasting .................................................................................................................... 35
3.4.1. Hervorming vennootschapsbelasting ............................................................................................ 35
3.4.2. “Belgische systeem” ...................................................................................................................... 35
3.4.3. Nieuwe tarieven vennootschapsbelasting .................................................................................... 36
3.5. Basisregels in directe belasting .......................................................................................................... 36
3.5.1. Wettelijke aftrekbaarheidsvoorwaarden ...................................................................................... 37
3.5.2. Causaliteitsvoorwaarde ................................................................................................................. 38
3.5.3. Tijdstip van aftrek .......................................................................................................................... 39
3.5.4. Intentionele voorwaarde............................................................................................................... 39
3.5.5. Realiteitsvoorwaarde .................................................................................................................... 39
3.5.6. Akkoorden met fiscus .................................................................................................................... 39
3.5.7. Aftrekbeperkingen ........................................................................................................................ 40
4. Basisregels in de vennootschapsbelasting ............................................................................................. 45
4.1. Voorwaarden belastingplichtige ........................................................................................................ 45
4.1.1. Boekhouds- & vennootschapsrecht vs fiscaal recht ...................................................................... 45
4.2. De weg van de boekhoudkundige naar de fiscale winst .................................................................... 45
4.3. 2de winst bestanddeel – verworpen uitgaven ..................................................................................... 46
4.3.1. Niet aftrekbare belastingen .......................................................................................................... 46
4.3.2. Gewestelijke belastingen, heffingen en retributies ...................................................................... 46
4.3.3. Geldboeten, verbeurdverklaringen en straffen van alle aard ....................................................... 47
4.3.4. Niet aftrekbare pensioenen, kapitalen, werkgeversbijdragen en -premies .................................. 47
4.3.5. Overdreven intresten .................................................................................................................... 47
4.3.6. Intresten met betrekking tot gedeelte van bepaalde leningen .................................................... 48
4.3.7. Abnormaal en goedgunstig voordeel ............................................................................................ 49
4.3.8. Liberaliteiten ................................................................................................................................. 51
4.3.9. Waardeverminderingen en minderwaarde op aandelen .............................................................. 52
4.4. Uiteenzetting van de winst................................................................................................................. 52
4.4.1. Som van de 3 winstbestanddelen (1ste bewerking) ....................................................................... 52
4.4.2. Belastbare winst bekomen? .......................................................................................................... 52
4.5. Niet belastbare bestanddelen ............................................................................................................ 53
4.6. DBI ...................................................................................................................................................... 53
4.6.1. “Vrijstelling” van belasting van uitgekeerde dividenden indien: .................................................. 53
4.7. Octrooiaftrek en innovatieaftrek ....................................................................................................... 54
4.8. Risicokapitaal ..................................................................................................................................... 54
4.8.1. Boekjaren langer of korter dan 12 maanden? .............................................................................. 54
4.9. Vorige verliezen .................................................................................................................................. 54
4.10. Investeringsaftrek .............................................................................................................................. 55
4.10.1. Onderscheidingen: ................................................................................................................... 55
4.10.2. Wanneer toepassen? ................................................................................................................ 55
, 4.11. Fiscale aftrekken ................................................................................................................................ 55
4.12. Tarieven.............................................................................................................................................. 57
4.12.1. Kleine vennootschap ................................................................................................................ 57
4.12.2. Verbonden partijen .................................................................................................................. 58
4.12.3. Loonvoorwaarde per vennootschap ........................................................................................ 58
4.13. Voorafbetalingen ............................................................................................................................... 59
4.13.1. Vermeerdering vermijden? ...................................................................................................... 60
4.14. Geld optimaal uit de vennootschap halen ......................................................................................... 60
4.14.1. Dividenden................................................................................................................................ 60
4.14.2. Liquidatiereserve ...................................................................................................................... 60
4.14.3. Vergelijken ................................................................................................................................ 62
4.14.4. Tantièmes ................................................................................................................................. 62
4.14.5. Alternatieve verloningen .......................................................................................................... 63
5. Startersmaatregelen ............................................................................................................................. 63
5.1. Hervorming vennootschapsbelasting ................................................................................................. 63
5.2. Investeringsaftrek .............................................................................................................................. 63
5.3. Vrijstelling van belastingvermeerdering ............................................................................................ 64
5.4. Afweging vennootschap en eenmanszaak ......................................................................................... 64
5.4.1. Oprichting vennootschap: Inbreng in geld, natura of nijverheid? ................................................ 64
5.4.2. Aantrekken extern kapitaal ........................................................................................................... 65
5.5. Tax shelter voor startende ondernemingen ....................................................................................... 65
5.5.1. Startende vennootschap ............................................................................................................... 65
5.5.2. Kleine vennootschap ..................................................................................................................... 65
5.5.3. Micro vennootschap...................................................................................................................... 65
5.5.4. Wie kan investeren? → investeerder? .......................................................................................... 65
5.5.5. Omvang belastingvoordeel ........................................................................................................... 66
5.5.6. Overige voorwaarden en beperkingen .......................................................................................... 66
5.5.7. Verwerking in aangiftepersonenbelasting .................................................................................... 66
5.6. Incentives inzake loonkosten.............................................................................................................. 67
5.6.1. Vermindering van werkgeversbijdragen voor eerste aanwervingen ............................................ 67
5.6.2. Vrijstelling doorstorting bedrijfsvoorheffing voor startende ondernemingen ............................. 68
5.7. Hoeveel kan er worden uitgekeerd? .................................................................................................. 68
5.7.1. Gewone dividenduitkering ............................................................................................................ 68
5.7.2. Liquidatiereserve ........................................................................................................................... 68
5.7.3. VVPRbis regime ............................................................................................................................. 69
5.7.4. Uitkering belastingsvrije reserves ................................................................................................. 69
5.7.5. Voorbeeld: ..................................................................................................................................... 69
5.8. Opnieuw 2 mogelijkheden .................................................................................................................. 70
5.9. Taks shelter voor scale ups (groeibedrijven) ...................................................................................... 70
5.9.1. Voorwaarden? ............................................................................................................................... 70
5.9.2. Overige voorwaarden en beperkingen .......................................................................................... 70
5.10. Ter beschikking stellen van geld in de vorm van een lening ............................................................... 70
5.10.1. Win-win lening.......................................................................................................................... 70
5.11. Crowdfunding ..................................................................................................................................... 72
5.11.1. Verschillende types crowdfunding: .......................................................................................... 72
5.11.2. Vrijstelling voor intresten uit leningen aan startende ondernemingen ................................... 72
5.11.3. Omvang belastingvoordeel ....................................................................................................... 72
5.11.4. Aangifte en formaliteiten: ........................................................................................................ 73
5.12. PMV (participatiemaatschappij Vlaanderen) ..................................................................................... 73
, 5.12.1. Startlening ................................................................................................................................ 73
5.12.2. Cofinanciering ........................................................................................................................... 74
6. Alternatieve verloningstechnieken ....................................................................................................... 75
6.1. Bezoldiging ......................................................................................................................................... 76
6.2. Extralegale kinderbijslag .................................................................................................................... 76
6.3. Forfaitaire kostenvergoeding ............................................................................................................. 77
6.3.1. Fiscaal ............................................................................................................................................ 77
6.3.2. Methodes, soorten kostenvergoedingen ..................................................................................... 77
6.3.3. Parafiscaal ..................................................................................................................................... 77
6.4. Dagvergoeding binnenlandse dienstreizen ........................................................................................ 80
6.4.1. Na 01/09/2017 .............................................................................................................................. 80
6.4.2. Voorwaarden ................................................................................................................................. 80
6.4.3. Aandachtspunten: ......................................................................................................................... 80
6.5. Dagvergoeding buitenlandse dienstreizen ......................................................................................... 80
6.6. Anciënniteitspremie ........................................................................................................................... 81
6.6.1. Hoeveel?........................................................................................................................................ 81
6.6.2. Gevolg → fiscaal en parafiscaal..................................................................................................... 81
6.7. Ter beschikking stellen multimedia .................................................................................................... 81
6.8. Mobaliteitsvergoeding ....................................................................................................................... 82
6.8.1. Cash for car.................................................................................................................................... 82
6.8.2. Mobaliteitsbudget ......................................................................................................................... 84
6.8.3. Triple dip ....................................................................................................................................... 84
6.9. CAO 90 bonus: (niet recurrente resultaatsgebonden bonus) ............................................................. 85
6.9.1. Fiscaal en parafiscaal ..................................................................................................................... 85
6.9.2. Specifiek ........................................................................................................................................ 85
6.10. Winstpremie ....................................................................................................................................... 86
6.10.1. Fiscaal en parafiscaal ................................................................................................................ 86
6.10.2. Cijfervoorbeeld, verschillen CAO 90 & winstpremie ................................................................ 86
6.10.3. Beperkingen.............................................................................................................................. 87
6.10.4. Verschillen CAO 90 en winstpremie ......................................................................................... 87
6.11. Auteursrechten ................................................................................................................................... 87
6.11.1. Wat zijn auteursrechten? ......................................................................................................... 87
6.11.2. Auteursrechten en inkomstenbelasting ................................................................................... 88
6.11.3. Rulingpraktijk ............................................................................................................................ 88
6.12. Opties en warrants: the basics ........................................................................................................... 89
6.12.1. Incentivering werknemers: warrants/otc opties ...................................................................... 89
6.12.2. Incentivering management: aandelenopties (op aandelen van werkgever) ............................ 91
6.13. Groepsverzekering ............................................................................................................................. 92
6.13.1. Opbouw pensioen (4 pijlers) .................................................................................................... 92
6.13.2. Pijler 2: groepsverzekering, VAPZ ............................................................................................. 92
6.13.3. Pijler 3: pensioensparen en/of langetermijnsparen ................................................................. 93
6.14. Geschenk en cadeaucheques ............................................................................................................. 94
6.15. Maaltijdcheques ................................................................................................................................. 94
7. Basisregels in de fiscale procedure ........................................................................................................ 95
7.1. Aangifte .............................................................................................................................................. 95
7.1.1. Wie moet indienen? ...................................................................................................................... 95
7.1.2. Vorm en inhoud? ........................................................................................................................... 96
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