Summary

Samenvatting fiscaal recht (15/20)

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Course
Fiscaal recht (B001333A)

Institution
Universiteit Gent (UGent)

Book
Fiscaal recht in essentie 2021

Dit is een volledig gestructureerde samenvatting van de lessen fiscaal recht. Het bevat zowel de powerpoints als lesnotities als het boek. Ik behaalde met deze samenvatting een 15/20 in eerste zit.

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Summarized whole book? Yes
Uploaded on August 29, 2023
Number of pages 266
Written in 2022/2023
Type Summary

fiscaal
recht
samenvatting

Book Title:Fiscaal recht in essentie 2021

Author(s):Inge van de Woesteyne

Edition:Unknown
ISBN:9789400013100
Edition:1

Institution
Universiteit Gent (UGent)
Education
Bachelor in de Rechten
Course
Fiscaal recht (B001333A)

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Fiscaal recht
2021 – 2022

,INHOUDSOPGAVE

PERSONENBELASTING ..................................................................................................................... 6

1. TOEPASSINGSGEBIED ......................................................................................................................... 7
1.1. WOONPLAATS ................................................................................................................................... 7
1.2. ZETEL VAN FORTUIN .......................................................................................................................... 8
1.3. BEWIJSLAST ..................................................................................................................................... 9
1.4. OVERLEDEN RIJKSINWONER .............................................................................................................11
1.5. BIJZONDERE GEVALLEN....................................................................................................................11
1.5.1. op grond van WIB ......................................................................................................................................................11
1.5.2. op grond van internationale verdragen....................................................................................................................13
II. GRONDSLAG VAN DE PERSONENBELASTING ......................................................................................... 15
2.1. SOORTEN INKOMSTEN ........................................................................................................................15
2.2. TOTAAL NETTO-INKOMEN EN HET BELASTBAAR INKOMEN ........................................................................15
2.3. WERELDWIJD INKOMEN ......................................................................................................................16
III. ONROERENDE INKOMSTEN ............................................................................................................... 19
3.1. GOEDEREN DIE ONROEREND INKOMEN OPLEVREN .................................................................................19
3.2. BELASTBARE PERSONEN .....................................................................................................................20
3.3. OPBRENGSTEN UIT TE SLUITEN ALS ONROEREND INKOMEN .....................................................................21
3.4.KADASTRAAL INKOMEN: ......................................................................................................................22
3.4.1. vaststelling van het kaastraal inkomen ......................................................................................................................22
3.4.2. schatting, herschatting en herziening .........................................................................................................................23
3.4.2.1. schatting en herschatting .........................................................................................................................................23
3.4.2.2. buitengewone en speciale herziening ......................................................................................................................24
3.5. BRUTO ONROEREND INKOMEN ............................................................................................................24
3.5.1. Geen verhuur ................................................................................................................................................................25
3.5.2. Verhuur .........................................................................................................................................................................28
3.5.3. combinatie van onroerende en roerende inkomsten .................................................................................................37
3.5.4. Vestigen van een erfpachtrecht, opstalrecht of gelijkaardige onroerende recht ......................................................37
5.3.5. bijzonderheden bij het vaststellen van het bruto onroerend inkomen ......................................................................40
5.3.5.1. Vaststelling of wijziging van KI..................................................................................................................................40
3.5.5.2. wijziging van belastingsplichtige tijdens belastbaar tijdsperk ................................................................................42
3.5.5.3. wijziging van de bestemming tijdens belastbaar tijdperk .......................................................................................42
3.6 AFTREKBARE KOSTEN .........................................................................................................................43
4. ROERENDE INKOMSTEN .........................................................................................................................47
4.1. Belastbare roerende inkomsten .....................................................................................................................................47
4.2. opbrengsten uit te sluiten als roerend inkomen ............................................................................................................47
4.2.1. meerwaarden................................................................................................................................................................47
4.2.2. roerende inkomsten met beroepskarakter .................................................................................................................48
4.2.3. roerende inkomsten gekwalificeerd als diverse inkomsten .......................................................................................48
4.3. Dividenden .......................................................................................................................................................................49
4.3.1. Belastbare dividenden (art. 18 WIB) ...........................................................................................................................49
4.3.2. Vrijstellingen .................................................................................................................................................................59
4.3.3. Roerende voorheffing ...................................................................................................................................................59
Bedoelde dividenden ..............................................................................................................................................................60
4.4. Interesten .........................................................................................................................................................................61
4.4.1. leningen, gelddeposito’s en elke andere schuldvordering(art. 19, §1, 1° WIB) ......................................................62
4.4.2. Kapitalen van individuele levensverzekeringen: ........................................................................................................65
4.4.2.2. Vrijgestelde kapitalen ...............................................................................................................................................65
4.4.2.3. belastbaar bedrag .....................................................................................................................................................66
4.4.3. Roerende voorheffing: ..................................................................................................................................................66
4.5. ROYALTY’S: VERHURING, VERPACHTING, GEBRUIK EN CONCESSIE VAN ROERENDE GOEDEREN ....................66
4.5.1. belsastbare inkomsten ................................................................................................................................................66
4.5.2. belastbaar bedrag ........................................................................................................................................................68
4.5.3. Roerende voorheffing ...................................................................................................................................................68
4.6 RENTEN ............................................................................................................................................68
4.6.1. belastbare inkomsten ..................................................................................................................................................69
4.6.2. Belastbaar bedrag: .......................................................................................................................................................69
4.6.2. roerende voorheffing ....................................................................................................................................................70
4.7. INKOMSTEN UIT AUTEURSRECHTEN ......................................................................................................70

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,4.7.1. belastbare inkomsten ..................................................................................................................................................70
4.7.4. roerende inkomsten met beroepskarakter .................................................................................................................70
4.7.3 belastbaar bedrag .........................................................................................................................................................71
4.7.4. roerende voorheffing ....................................................................................................................................................72
4.8. GEZAMENLIJKE BEPALINGEN ...............................................................................................................73
4.8.1. belastbaar tijdstip.........................................................................................................................................................73
4.8.2. roerende voorheffing ....................................................................................................................................................73
4.8.3. aangifte in de personenbelasting ................................................................................................................................75
4.8.3.1. Vrijgestelde roerende inkomsten waarvoor roerende voorheffing werd ingehouden............................................77
5. BEROEPSINKOMSTEN ............................................................................................................................78
5.1. Winsten ............................................................................................................................................................................78
5.1.1. belastbare personen ....................................................................................................................................................78
5.1.2. het winstbegrip .............................................................................................................................................................79
5.1.3. Belastbare winst ...........................................................................................................................................................81
5.1.3.3. Niet-gerealiseerde winsten .......................................................................................................................................84
5.1.3.4. Exploitatiewinst (art. 24, eerste lid, 1° WIB) ...........................................................................................................85
5.1.3.5. Enige waardevermeerdering van activa of waardevermindering van passiva (art. 24, eerste lid, 2° WIB) .........92
5.1.3.6. Onderwaarderingen van activa of overwaarderingen van passiva (art. 24, eerste lid, 4° WIB) ........................ 101
5.1.4. werkelijke beroepsKosten......................................................................................................................................... 105
5.1.4.2. Kosten uit waardering ............................................................................................................................................ 109
5.1.4.3. Kosten m.b.t. Onroerende goederen ..................................................................................................................... 118
5.1.4.4. Interesten van leningen ......................................................................................................................................... 118
5.1.4.5. lasten, renten en soortgelijke uitkeringen betreffende de onderneming (art. 52, 2° WIB) ............................... 119
5.1.4.6. Persoonlijke sociale zekerheidsbijdragen Art. 52, 7° WIB .................................................................................. 120
5.1.4.8. Bezoldiging personeel en ermee verband houdende kosten Art. 52, 3° WIB .................................................... 120
5.1.4.9. Beroepskosten aftrekbaar voor meer dan 100% ................................................................................................. 121
5.1.4.10. Beroepskosten waarvan de aftrek wordt beperkt .............................................................................................. 123
5.1.4.11. niet-aftrekbare beroepskosten............................................................................................................................ 131
5.1.5. forfaitaire beroepskost .............................................................................................................................................. 135
5.1.6. Progressief en afzonderlijk belastbare inkomens ................................................................................................... 137
5.1.8. Aftrekken van de netto-winst .................................................................................................................................... 137
5.1.8.1. sociaal passief ingevolge het eenheidsstatuut (art. 67quater WIB) ................................................................... 138
5.1.8.2. investeringsaftrek (art. 68 WIB) ............................................................................................................................ 139
51.9. bepalen van het Belastbaar nettoberoepsinkomen ................................................................................................. 141
5.2. BATEN ........................................................................................................................................... 142
5.2.1. belastbare personen ................................................................................................................................................. 142
5.2.2. belastbare baten ....................................................................................................................................................... 142
5.2.3. aftrekbare beroepskosten ........................................................................................................................................ 145
5.2.4. Aftrekken van de nettobaten .................................................................................................................................... 146
5.3. SOORTEN BEZOLDIGINGEN .............................................................................................................. 147
5.4. BEZOLDIGINGEN VAN WERKNEMERS ................................................................................................. 147
5.4.1. belastbare personen ................................................................................................................................................. 147
5.4.1.1. diensbetrekkingen +5.4.1.2. gezag ...................................................................................................................... 147
5.4.1.3. Opbrengsten van arbeid ........................................................................................................................................ 148
5.4.2. belastbare bezoldigingen .......................................................................................................................................... 149
5.4.2.1. algemeen ................................................................................................................................................................ 149
5.4.2.2. Eigenlijke bezoldiging............................................................................................................................................. 149
5.4.2.3. voordelen van alle aard ......................................................................................................................................... 153
5.4.2.4. vergoedingen verkregen bij het stopzetten van de arbeid of het beëindigen van de arbeidsovk ..................... 163
5.4.2.5. compensatievergoedingen voor een tijdelijke derving van bezoldigingen .......................................................... 164
5.4.2.6. bezoldiging verkregen na stopzetting ................................................................................................................... 165
5.4.3. aftrekbare beroepskosten ........................................................................................................................................ 166
5.5. BEZOLDIGING VAN BEDRIJFLEIDERS .................................................................................................. 167
5.5.1. Belastbare personen ................................................................................................................................................. 167
5.5.2. belastbare bezoldigingen .......................................................................................................................................... 168
5.5.2.1. algemeen ................................................................................................................................................................ 168
5.5.2.2. tantièmes en andere bezoldigingen ...................................................................................................................... 169
5.5.2.3. voordelen van alle aard ......................................................................................................................................... 169
5.5.2.4. vergoedingen verkregen bij het stopzetten van de arbeid ................................................................................... 170
5.5.2.5. Compensatievergoeding voor een tijdelijke derving van bezoldiging .................................................................. 170
5.5.3. aftrekbare beroepskosten ........................................................................................................................................ 170
5.5.3.1. algemeen ................................................................................................................................................................ 170
5.5.3.2. Werkelijke beroepskosten: .................................................................................................................................... 171
5.5.3.3. forfaitaire beroepskosten ...................................................................................................................................... 172
5.6. HUWELIJKSQUOTIËNT ...................................................................................................................... 172
6. DIVERSE INKOMSTEN ..................................................................................................................... 173

3

, 6.1. OCCASIONELE WINSTEN OF BATEN .................................................................................................... 173
6.1.1. omschrijving............................................................................................................................................................... 173
6.1.2. Ogenblik van belastbaarheid .................................................................................................................................... 175
6.1.3. belastbaar nettobedrag ............................................................................................................................................ 175
6.1.4. overdracht van verliezen ........................................................................................................................................... 175
6.1.5. taxatieregime ............................................................................................................................................................. 176
6.2. DEELECONOMIE EN VERENIGINGSWERK............................................................................................. 176
6.2.1. deeleconomie (Art. 90, eerste lid, 1°bis WIB) ......................................................................................................... 176
6.2.2. verenigingswerk( Art. 90, 1ste lid, 1°ter wib) ............................................................................................................ 177
6.2.4. belastbaar brute en netto-bedrag ............................................................................................................................ 178
6.2.5. ogenblik van belastbaarheid .................................................................................................................................... 178
6.2.6 Taxatieregime ............................................................................................................................................................. 178
6.4. PRESTATIEPREMIS TOEGEKEND AAN ATLETEN (ART. 90, EERSTE LID, 2°BIS WIB) ................................. 178
6.4.1. omschrijving............................................................................................................................................................... 178
6.4.2. ogenblik van belastbaarheid .................................................................................................................................... 178
6.4.3. taxatieregime ............................................................................................................................................................. 178
6.5. UITKERINGEN TOT ONDERHOUD ART. 90, EERSTE LID, 3° EN 4° WIB ................................................ 179
6.5.1. omschrijving............................................................................................................................................................... 179
6.5.2. ogenblik van belastbaarheid .................................................................................................................................... 179
6.5.4. taxatieregime ............................................................................................................................................................. 180
6.5.4.1. Onderhoudsgelden bedoeld in art. 90, eerste lid, 3° WIB .................................................................................. 180
6.5.4.2. Onderhoudsgelden bedoeld in art. 90, eerste lid, 4° WIB .................................................................................. 180
6.6. DIVERSE INKOMSTEN VAN ROERENDE AARD ....................................................................................... 181
6.6.2. Onderverhuur of overdracht van huur Art. 90, eerste lid, 5° WIB .......................................................................... 181
6.6.3. concessie voor plakbrieven of andere reclamedragers. ......................................................................................... 181
6.6.5. Verhuur/onderverhuur jacht-, vis- en vogelvangstrechten Art. 90, eerste lid, 7° WIB Belastbaar nettobedrag: . 182
6.7. MEERWAARDEN OP ONROERENDE GOEDEREN ................................................................................... 182
6.7.1. meerwaarden op ongebouwde onroerende goederen Art. 90, eerste lid, 8° WIB ................................................ 182
Art. 6.7.2. Meerwaarden op gebouwde onroerende goederen Art. 90, eerste lid, 10° WIB ............................................ 184
6.8. MEERWAARDEN VERWEZENLIJKT OP AANDELEN ART. 90, EERSTE LID, 9°, EERSTE STREEPJE WIB ......... 185
6.8.1. abnormaal beheer van he privévermogen ............................................................................................................... 185
6.8.2. Aandelen die deel uitmaken van een belangrijke deelneming verkopen Art. 90, eerste lid, 9°, tweede streepje
WIB ........................................................................................................................................................................................ 186
7. TOTAAL NETTO-INKOMEN ................................................................................................................ 187
8. AFTREKBARE BESTEDINGEN ............................................................................................................ 189
9. TOEPASSEN VAN DE BELASTINGTARIEVEN .......................................................................................... 190
10. BELASTINGVERMINDERING VOOR DE BELASTINGVRIJE SOM ................................................................. 190
10.1. BEREKENING VAN DE BELASTINGVERMINDERING .............................................................................. 190
10.2. BEDRAG VD BELASTINGVRIJE SOM (ART. 131 E.V. WIB) ................................................................... 191
11. BELASTINGVERMINDERING VOOR BUITENLANDSE INKOMSTEN ............................................................. 193
11.1 met dubbelbelastingverdrag (DBV) ............................................................................................................................ 193
11.2.: zonder dubbelbelastingverdrag (DBV) ...................................................................................................................... 193
12. FEDERALE EN GEWESTELIJKE PERSONENBELASTING ......................................................................... 195

VENNOOTSCHAPSBELASTING....................................................................................................... 197

1. TOEPASSINGSGEBIED ..................................................................................................................... 198
1.1. BELASTINPLICHTIGEN ONDERWORPEN AAN DE VENNOTSCHAPSBELASTING ............................................. 198
2. GRONDSLAGEN VAN DE VENNOTSCHAPSBELASTING ............................................................................. 201
2.1. REGELS VAN DE WINST .................................................................................................................... 201
III. BELASTBARE WINST ...................................................................................................................... 202
2.2.1. Onroerende inkomsten ............................................................................................................................................. 202
2.2.2. Roerende inkomsten ................................................................................................................................................. 202
2.2.2.1. algemeen ................................................................................................................................................................ 202
2.2.2.2. verkregen dividenden ............................................................................................................................................ 203
2.2.2.3. verwezenlijkte Meerwaarden op aandelen ........................................................................................................... 207
2.2.4. Subsidies ................................................................................................................................................................... 208
2.2.6. Vrijgestelde meerwaarden ........................................................................................................................................ 209
2.3. BEROEPSKOSTEN ........................................................................................................................... 211
2.4. AFTREKKEN VAN DE NETTOWINST ..................................................................................................... 215
2.5. TARIEVEN ...................................................................................................................................... 217

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