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Oplossing casus
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Oplossing van de casussen tijdens de colleges
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Oefening PBExamen: meer uitleg geven dan gevraagd extra punten
Tip examen: vertrek vanuit wetboek en vergeet wetsartikelen niet
1) KI = 1000 EUR = EW vrijgesteld art 12 §3 WIB
Extra: onderworpen aan de OV (3,97%) x basis KI art. 2.1.4.0.1
Verhuring 2019 @ vriend
Brutohuur = 10 000 EUR
GKI = 900 EUR
01/01/2007 stuk grond gekregen (150 000 EUR)
01/03/2019 verkoop 180 000 EUR
Netto belastbare OI AJ 2020
Verhuring appartement @ particulier
Belastbare grondslag = 1,4 x 900 (GKI) = 1 260 EUR art. 6 1° & art
7 §1a
Kosten aftrekbaar: nee als je belast wordt obv de werkelijke huurgelden in
dit geval belast obv KI
Grond
OI = 0 EUR
MW= DIVERS maar vrijgesteld art. 90 8° want
1. Termijn is verlopen en
2. Het is geschonken (enkel MW als je verkoopt en koopt met winst dus geen
MW mogelijk)
2) * Spaarboekje = 1 000 EUR
Intrestvoet = 0,11%
Bruto-interest = 1,1 EUR
STAP 1 Belastbare inkomst? Rente of spaardeposito’s = interest (je krijgt er meer
van terug) art. 19 §1 WIB JA
STAP 2 Vrijstelling?
Eerste 980 EUR vrijgesteld art. 21 5°
Conclusie: interest van 1,1 EUR is vrijgesteld
* Levensverzekering tak 23
Jaarlijks: 1 000 EUR x 10 jaar
Einde termijn: 01/10/2019 15 000 EUR
STAP 1 Belastbare inkomst
Art. 19 par 1B interesten in levensverzekeringen zijn belastbaar
5 000 inkomsten worden behaald = interest (alles boven het gestorte) alleen
belastbaar als er garanties worden gegeven bij het te verwachten
rendement
Conclusie geen belastbare inkomst
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