Summary
samenvatting toegepaste fiscaliteit
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- Institution
samenvatting toegepaste fiscaliteit
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Followbrechtcallewaert
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Deel 1: inleiding1 schematisch overzicht
BOI – ‘t…’t =NOI
Niet-eigen woning (federaal vlak: zie verder)
- 2e verblijf
- Verhuur privé
- Verhuur beroep federale intrestaftrek
- Onbebouwd
- Eigen beroep
BRI – ‘t…’t =NRI
BBI – ‘t…’t = NBI
BBI
- Woon-werkverkeer (belastbaar maar deel vrijgesteld)
- Kosten eigen aan de WG (altijd vrijgesteld)
- Bedrijfsvoorheffing
- VAA (voordelen van alle aard)
o VAA= cataloguswaarde * % (CO2-coëfficiënt) *6/7
=minimum= 1310, 00
- Forfaitaire kosten of werkelijke kosten
- HQ (30%NBI (H+L) – NBI laag kleiner of gelijk aan dan 10720,00
BDI – ‘t…’t =NDI
- Ontvangen onderhoudsuitkering (80% word in rekening genomen)
NOI
+ NRI
+ NBI
+ NDI
= TNI (totaal der netto inkomsten)
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