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Samenvatting personenbelasting 2 (voorbeelden + lesnotities)
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Deze samenvatting omvat alle notities uit lessen, lesmateriaal en voorbeelden of oefeningen
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PB II: samenvattingInhoudsopgave
Inleiding.................................................................................................................................................................................. 4
1 Vak XVI: Bezoldigingen van bedrijfsleider.............................................................................................................................. 5
1.1 Bedoelde personen: de bedrijfsleider.........................................................................................................................................5
1.2 Bezoldiging.................................................................................................................................................................................5
1.2.1 Inleiding..............................................................................................................................................................................5
1.2.2 De eigenlijke bezoldiging....................................................................................................................................................6
1.2.3 Voordelen van alle aard......................................................................................................................................................7
1.2.4 Huurherkwalificatie (!!)......................................................................................................................................................8
1.3 Sociale bijdragen......................................................................................................................................................................10
1.4 Beroepskosten..........................................................................................................................................................................11
1.4.1 Werkelijke beroepskosten................................................................................................................................................12
1.5 Vrij aanvullend pensioen (VAPZ) sociale lasten......................................................................................................................12
2 Vak XII – Voorafbetalingen.................................................................................................................................................. 15
2.1 Toepassingsgebied...................................................................................................................................................................15
2.2 Vermeerdering.........................................................................................................................................................................16
2.3 Bonificatie................................................................................................................................................................................17
2.4 Bedrijfsvoorheffing...................................................................................................................................................................18
3 Vak XVII – Winsten deel 1................................................................................................................................................... 19
3.1 Belastbare personen................................................................................................................................................................19
3.2 Wat is winst?............................................................................................................................................................................19
3.2.1 Totale Brutowinst.............................................................................................................................................................20
3.3 Hoe gaan we de nettowinst berekenen?..................................................................................................................................24
3.3.1 Sociale bijdragen...............................................................................................................................................................24
Vak XVIII – winsten deel 2 beroepskosten.............................................................................................................................. 24
3.4 Beroepskosten..........................................................................................................................................................................24
3.4.1 Forfaitaire beroepskosten................................................................................................................................................25
3.4.2 Werkelijke beroepskosten................................................................................................................................................25
3.4.3 Onredelijke beroepskosten..............................................................................................................................................29
3.4.4 Sociale voordelen.............................................................................................................................................................29
3.4.5 Autokosten.......................................................................................................................................................................29
3.4.6 Kosten aan 120% aftrekbaar............................................................................................................................................30
3.5 Oefeningen...............................................................................................................................................................................30
Vak VXII – Winsten deel III..................................................................................................................................................... 31
3.6 Vrijgestelde waardeverminderingen en voorzieningen voor risico’s en kosten.......................................................................31
3.6.1 Vrijgestelde waardeverminderingeen..............................................................................................................................31
3.6.2 Voorzieningen voor risico’s en kosten..............................................................................................................................31
3.7 Economische vrijstellingen.......................................................................................................................................................31
3.7.1 Investeringsaftrek.............................................................................................................................................................32
3.7.2 Belastingkrediet zelfstandigen.........................................................................................................................................33
3.8 Beroepsverliezen......................................................................................................................................................................34
3.8.1 Beroepsverliezen van de andere echtgenoot..................................................................................................................35
3.8.2 VAK VIII: aftrekbare vorige verliezen en bestedingen......................................................................................................35
3.8.3 Beroepsverliezen: Carry back in de land- en tuinbouwsector.........................................................................................35
,4 Vak XIX – Baten van vrije beroepen, ambten, posten of andere winstgevende bezigheden..................................................36
4.1 Toepassingsgebied: bedoelde personen..................................................................................................................................36
4.2 Bedoelde inkomsten: berekening belastbare nettobaten........................................................................................................37
4.3 Belastbaar tijdstip....................................................................................................................................................................38
4.4 Achterstallige erelonen............................................................................................................................................................38
4.5 Forfaitaire of werkelijke beroepskosten...................................................................................................................................38
4.5.1 Forfaitaire beroepskosten................................................................................................................................................39
4.6 RIZIV-VAPZ................................................................................................................................................................................39
4.7 Oefening – p. 705-706..............................................................................................................................................................40
5 VAK XXI – winst en baten van een vorige beroepswerkzaamheid......................................................................................... 41
5.1 Algemeen.................................................................................................................................................................................41
5.2 Stopzettingsmeerwaarden.......................................................................................................................................................41
5.2.1 Desaffectatie.....................................................................................................................................................................42
5.2.2 Voortzettingsstelsel..........................................................................................................................................................42
5.2.3 Inbreng in een vennootschap...........................................................................................................................................43
5.2.4 Belastingtarieven..............................................................................................................................................................43
6 Vak XI: Bedragen die in aanmerking komen voor een belastingkrediet: winwinlening..........................................................46
6.1 Wat is een belastingkrediet?....................................................................................................................................................46
6.2 Belastingkrediet voor winwinleningen.....................................................................................................................................46
6.2.1 Wat?.................................................................................................................................................................................46
6.2.2 Fiscaal voordeel?..............................................................................................................................................................46
6.2.3 Voorwaarden kredietnemer.............................................................................................................................................47
6.2.4 Voorwaarden kredietgever..............................................................................................................................................47
6.2.5 Voorwaarden winwinlening.............................................................................................................................................47
6.2.6 Waarborgen?....................................................................................................................................................................47
6.2.7 Versoepelingen n.a.v. corona:..........................................................................................................................................48
6.3 Andere gewesten?....................................................................................................................................................................48
6.4 Oefening...................................................................................................................................................................................49
7 Capita Selecta..................................................................................................................................................................... 50
7.1 Roerende voorheffing...............................................................................................................................................................50
7.1.1 VVPRbis-regime................................................................................................................................................................51
7.2 Effectentaks..............................................................................................................................................................................52
7.3 Auteursrechten.........................................................................................................................................................................52
7.4 Vrijstellingen bedrijfsvoorheffing.............................................................................................................................................53
7.4.1 Onderzoekers...................................................................................................................................................................54
8 Capita selecta deel 2........................................................................................................................................................... 55
8.1 Fiscaal regime van aanvullende pensioenen............................................................................................................................55
8.1.1 Inleiding............................................................................................................................................................................55
8.1.2 Herhaling VAPZ p. 241......................................................................................................................................................55
8.1.3 POZ (=pensioenovereenkomst voor zelfstandigen) p.252...............................................................................................56
8.1.4 Pensioensparen en individuele levensverzekering..........................................................................................................57
8.1.5 Besluit...............................................................................................................................................................................58
8.2 Aandelenopties.........................................................................................................................................................................58
8.3 Winstpremies...........................................................................................................................................................................58
9 1ste vestiging als zelfstandige p. 777..................................................................................................................................... 60
9.1 Geen vermeerdering wegens onvoldoende voorafbetaling.....................................................................................................60
9.2 Gedeeltelijke vrijstelling doorstorting bedrijfsvoorheffing......................................................................................................60
, 9.3 Vrijstelling interesten bij crowdfunding...................................................................................................................................61
Andere............................................................................................................................................................................................62
9.4 Taks Shelter startende ondernemingen...................................................................................................................................62
9.4.1 Wat?.................................................................................................................................................................................62
9.4.2 Voorwaarden voor de vennootschap...............................................................................................................................62
9.4.3 Voorwaarden voor de investeerder-natuurlijke persoon................................................................................................62
9.4.4 Hoeveel bedraagt de belastingvermindering?.................................................................................................................62
9.4.5 Aangifte.............................................................................................................................................................................63
9.4.6 Welk advies voor cliënt/ investeerder?............................................................................................................................64
9.5 Tax Shelter voor groeiende ondernemingen............................................................................................................................64
10 Vak XX: bezoldigingen van meewerkende echtgenoten en WSP......................................................................................... 65
10.1 Art. 33 WIB (maxistatuut):.....................................................................................................................................................65
10.2 Geen beroepsactiviteit die eigen sociale rechten opent........................................................................................................65
10.3 Gevolgen bij geholpen echtgenoot........................................................................................................................................66
10.4 Aftrek van de eigen beroepskosten........................................................................................................................................66
11 Vak XV: Diverse inkomsten................................................................................................................................................ 68
11.1 Toevallige winsten of baten...................................................................................................................................................68
11.1.1 Belastbaar bedrag...........................................................................................................................................................68
11.1.2 Tarief...............................................................................................................................................................................69
11.2 Meerwaarden op aandelen art. 90, 9e WIB...........................................................................................................................69
11.3 Inkomsten uit “Bijklussen”.....................................................................................................................................................70
11.3.1 Deeleconomie.................................................................................................................................................................70
11.3.2 Verenigingswerk.............................................................................................................................................................70
11.3.3 Algemene principes........................................................................................................................................................71
11.4 Inkomsten uit onderverhuur..................................................................................................................................................73
11.4.1 gemeubileerde onderverhuur........................................................................................................................................73
11.4.2 Taxatieregime Art. 171, 3°, a, WIB 92............................................................................................................................74
11.5 Meerwaarden op grond of ongebouwde onroerende goederen art. 90, 8° WIB..................................................................74
11.5.1 Belastbaar bedrag (art. 101, §1 WIB).............................................................................................................................74
11.5.2 Tarief...............................................................................................................................................................................74
11.6 Meerwaarden op gebouwde onroerende goederen, rubriek B.6..........................................................................................75
11.6.1 Toepassingsvoorwaarden...............................................................................................................................................75
11.6.2 Taxatieregime Art. 171, 4°, e, WIB 92............................................................................................................................75
11.7 P.M. Nieuw!............................................................................................................................................................................75
, Inleiding
= direct belasting
personenbelasting
vennb
rpb
BNI (nat. Per. Of vennootschap)
= inkomstenbelasting
Verschil met indirecte: directe is een permanente toestand waarbij bpl zich bevind. Waarbij natuurlijk
persoon rijksinwoner is.
De toestand begint bij inkomenstenjaar/ kalenderjaar
Indirecte belastingen zijn toevallige / occasionele handelingen.
Registratierechten rechtshandelingen
Erfbelastingen verschuiving van vermogen
BTW
Art. 170-171-172 GW
3 beginselen:
• Legaliteitsbeginsel
= er kan geen belasting zijn zonder wet
• 1-jarigheidsbeginsel
= wetten zijn maar voor 1 jaar geldig, maar moeten elk jaar herstemt worden
• Gelijkheidsbeginsel
= gelijke gevallen moeten gelijk behandeld worden, ongelijke gevallen mogen ongelijk gehandeld
worden voor zover er een redelijke verantwoording (art. 172)
PB:
- Beroepsinkomsten (alles wat gelinkt kan worden aan een beroepsactiviteit)
- Onroerende inkomsten
- Roerende inkomsten
- Intresten
- Dividenden
Voor zover ze worden verworpen buiten de beroepsactiviteit
- Diverse inkomsten (restcategorie bv. Meerwaarden)
Beroepsinkomsten:
- WN: lonen en wedden (deel 1, vak IV)
- Vrije beroepers: baten (deel 2, vak XVIII)
- Nijverheids-, handels- en landbouwonderneming: winsten (deel 2, vak XVII)
- MWE (deel 2, vak XVI)
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