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Samenvatting Personenbelasting van de KMO
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Samenvatting Personenbelasting van de KMO
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robbeverhaege1
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2021-2022
Personenbelasting van
de KMO
SAMENVATTING TWEEDE SEMESTER, TWEEDE JAAR
ROBBE VERHAEGE
,Inhoud
Hoofdstuk 1: inkomsten van onroerende goederen ............................................................................... 3
Kadastraal inkomen (KI) ...................................................................................................................... 3
Brutohuur ............................................................................................................................................ 3
Wie moet onroerend inkomen aangeven? ......................................................................................... 4
Eigen woning ....................................................................................................................................... 4
Onroerend inkomen (OI) van in België gelegen onroerend goed (OG)............................................... 5
Onroerend inkomen van in het buitenland gelegen onroerend goed ................................................ 7
Hoofdstuk 2: inkomsten van kapitalen en roerende goederen .............................................................. 8
Vak II: roerende inkomsten ................................................................................................................. 8
Belastbaar tijdstip................................................................................................................................ 8
Belastbaar bij wie? .............................................................................................................................. 8
Dividenden en interesten .................................................................................................................... 9
Vrijstelling van gewone dividenden .................................................................................................... 9
Verplicht aan te geven dividenden en interesten ............................................................................... 9
Auteursrechten.................................................................................................................................... 9
Hoofdstuk 3: diverse inkomsten ........................................................................................................... 10
Toevallige winst of baten .................................................................................................................. 10
Meerwaarden op ongebouwde onroerende goederen .................................................................... 10
Meerwaarde op gebouwde onroerende goederen .......................................................................... 12
Speculatieve meerwaarde op aandelen ............................................................................................ 13
Meerwaarden op aandelen bij verkoop buiten EER (Europese Economische Ruimte) .................... 14
Hoofdstuk 4: belastbare inkomsten, winsten ....................................................................................... 14
Beroepsinkomsten............................................................................................................................. 14
Winsten: belastingplichtigen ............................................................................................................. 14
Vertrekken vanuit de boekhouding ................................................................................................... 15
Eigenlijke exploitatiewinst................................................................................................................. 15
Overige .............................................................................................................................................. 15
Abnormale en goedgunstige voordelen ............................................................................................ 15
Hoofdstuk 5: meerwaarden op vaste activa ......................................................................................... 16
Wat? .................................................................................................................................................. 16
Belastbare basis ................................................................................................................................. 16
Vrijgesteld.......................................................................................................................................... 16
Belastingen ........................................................................................................................................ 16
Gespreide taxatie .............................................................................................................................. 16
Stopzettingsmeerwaarden ................................................................................................................ 17
1
, Hoofdstuk 6: voorzieningen en vrijstellingen........................................................................................ 18
Voorzieningen ................................................................................................................................... 18
Sociale vrijstellingen .......................................................................................................................... 18
Economische vrijstellingen ................................................................................................................ 18
Investeringsaftrek.............................................................................................................................. 18
Gespreide investeringsaftrek ............................................................................................................ 18
Hoofdstuk 7: beroepskosten ................................................................................................................. 19
Drie stappen ...................................................................................................................................... 19
Forfaitaire kostenaftrek voor winsten............................................................................................... 19
Werkelijke beroepskosten................................................................................................................. 19
Finaliteitsvoorwaarde........................................................................................................................ 19
Mate van aftrekbaarheid................................................................................................................... 19
Kosten van onroerende goederen..................................................................................................... 20
Enkele aftrekbare kosten .................................................................................................................. 20
Afschrijvingen .................................................................................................................................... 20
Verliezen ............................................................................................................................................ 21
Proefexamen ......................................................................................................................................... 22
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