Samenvatting literatuur van het vak inkomstenbelasting aan de RUG. Dit is de voorgeschreven van week 2. Dit zijn H3.4.1, 3.4.4 t/m 3.4.8 van het boek: 'Inkomstenbelasting 2023, 19e druk FED fiscale studieserie'.
HOOFDSTUK 3 – INKOMEN UIT WERK EN WONING...........................................................................3
3.4 RESULTAAT UIT OVERIGE WERKZAAMHEDEN..........................................................................................3
3.4.1 INLEIDING.........................................................................................................................................3
3.4.4 TERBESCHIKKINGSTELLINGSREGELINGEN...................................................................................................3
a. Algemeen............................................................................................................................................3
b. Terbeschikkingstelling van vermogensbestanddelen..........................................................................3
c. Rendabel maken.................................................................................................................................3
d. Ter beschikking stellen........................................................................................................................3
d.1 Begrip ‘ter beschikking stellen’.........................................................................................................3
d.2 Aanvang terbeschikkingstelling.........................................................................................................3
d.3 Einde terbeschikkingstelling.............................................................................................................3
d.4 Werkruimte eigen woning................................................................................................................4
d.5 Terbeschikkingstelling aan bv in oprichting......................................................................................4
e. Voor zover...........................................................................................................................................4
f. Rechtens dan wel in feite direct of indirect.........................................................................................4
g. Relevante kring personen – ‘enge’ groep van verbonden personen...................................................4
h. Echtelieden; doorwerking huwelijksgoederenrecht...........................................................................4
h.1 In (algehele of beperkte) huwelijksgoederengemeenschap gehuwde echtgenoten.........................4
h.2 Vergoedingsvordering ex art. 87 boek 1 BW.....................................................................................5
i. Ruime kring van verbonden personen; bloed- en aanverwanten in de rechte lijn en de
ongebruikelijkheidstoets........................................................................................................................5
j. Verschil tussen art. 3.91 en 3.92; relatie met bron ‘winst uit onderneming’.......................................5
k. Relevante vermogensbestanddelen; gelijkstellingen..........................................................................5
l. Schuldvorderingen...............................................................................................................................5
l.1 Geldleningen versus (informeel) kapitaal..........................................................................................6
l.2 Onzakelijke leningen..........................................................................................................................6
l.3 Regresvorderingen; borgstellingen....................................................................................................6
l.4 Rekening-courant...............................................................................................................................6
m. Overeenkomsten van levensverzekering...........................................................................................6
n. Genotsrechten....................................................................................................................................6
o. Call- en putopties................................................................................................................................6
p. Borgtochtvergoeding..........................................................................................................................7
q. Werkruimte in de eigen woning.........................................................................................................7
3.4.5 OBJECT VAN DE HEFFING TBS-REGELINGEN...............................................................................................7
a. Algemeen............................................................................................................................................7
a.1 Totaalwinst........................................................................................................................................7
a.2 ‘At arm’s length’-beginsel; correcties naar zakelijkheid.....................................................................7
a.3 Jaarwinst; goed koopmansgebruik....................................................................................................8
b. Doorschuifregelingen..........................................................................................................................8
b.1 Sfeerovergang...................................................................................................................................8
b.2 Terugkeer uit de bv...........................................................................................................................8
b.3 Overgang krachtens erfrecht............................................................................................................8
b.4 Overgang krachtens huwelijksvermogensrecht................................................................................8
c. Sfeerovergang naar box III, overdracht tegen schuldigerkenning en schenking; uitstel van betaling in
de invorderingssfeer...............................................................................................................................9
c.1 Sfeerovergang naar box III.................................................................................................................9
c.2 Overdracht tegen schulderkenning en schenking.............................................................................9
d. Bijzondere regeling voor omzetting afgewaardeerde tbs-vorderingen in aandelenkapitaal;
opwaarderingsreserve............................................................................................................................9
, d.1 Algemeen..........................................................................................................................................9
d.2 Rechtshandelingen; omzetting, hybridisering en kwijtschelding......................................................9
d.3 Opwaarderingsreserve....................................................................................................................10
d.4 Vervreemding en overbrenging afgewaardeerde vordering...........................................................10
e. Terbeschikkingstellingsvrijstelling.....................................................................................................10
3.4.6 LUCRATIEF BELANG...........................................................................................................................10
a. Algemeen..........................................................................................................................................10
b. Samenhang met loon; rangorde.......................................................................................................10
c. Samenhang met ab-regime...............................................................................................................11
d. Wat is een lucratief belang?.............................................................................................................11
d.1 Aandelen........................................................................................................................................11
d.2 Vorderingen....................................................................................................................................11
d.3 Rechten...........................................................................................................................................11
d.4 Kwijtschelding van schulden...........................................................................................................11
e. Groep van verbonden personen.......................................................................................................11
3.4.7 OBJECT VAN HEFFING LUCRATIEF BELANG..............................................................................................11
a. Sfeerovergang; teboekstelling op historische kostprijs.....................................................................12
b. Indirect gehouden lucratieve belangen............................................................................................12
c. Inbreng in en uitbreng uit de bv........................................................................................................12
3.4.8 OVERIGE REGELS..............................................................................................................................12
a. Administratieve verplichtingen.........................................................................................................12
b. Gebruikelijk salaris............................................................................................................................12
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller larsroelfs. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $4.07. You're not tied to anything after your purchase.
