Samenvatting literatuur van het vak inkomstenbelasting aan de RUG. Dit is de voorgeschreven stof. Dit komt uit het boek: 'Inkomstenbelasting 2023, 19e druk FED fiscale studieserie'.
Inkomstenbelasting samenvatting
HOOFDSTUK 0 – ALGEMEEN..............................................................................................................1
0.1 THEORIE VAN DE INKOMSTENBELASTING...............................................................................................1
0.1.1 RECHTSGROND............................................................................................................................................1
0.1.2 HET INKOMENSBEGRIP..................................................................................................................................1
a. Algemeen.....................................................................................................................1
b. Bronnentheorie............................................................................................................1
c. Vermogensvergelijkingstheorieën................................................................................2
d. Het inkomenssubject....................................................................................................2
0.1.3 PERSOONLIJKE OMSTANDIGHEDEN..................................................................................................................3
0.1.4 SAMENHANG MET ANDERE HEFFINGEN............................................................................................................3
0.2 GESCHIEDENIS VAN DE NEDERLANDSE INKOMSTENBELASTING....................................................................3
0.3 DE WET IB 2001..........................................................................................................................3
0.3.1 DE VERKENNING.........................................................................................................................................3
0.3.2 DOELSTELLINGEN EN RANDVOORWAARDEN.......................................................................................................3
0.3.3 ONTWIKKELINGEN ROND EN NA DE INVOERING VAN DE WET IB 2001..................................................................4
HOOFDSTUK 1 – ALGEMENE BEPALINGEN.........................................................................................5
1.1 INLEIDING.....................................................................................................................................5
1.2 DE PARTNERREGELING.....................................................................................................................5
1.3 PLEEGKIND EN ONDERHOUDSEIS.........................................................................................................5
1.4 LEVENSVERZEKERING, LIJFRENTE EN PENSIOEN.......................................................................................5
a. Levensverzekering.......................................................................................................5
b. Pensioen.......................................................................................................................5
c. Lijfrenten......................................................................................................................6
1.5 OVERIGE......................................................................................................................................6
HOOFDSTUK 2 – HET RAAMWERK.....................................................................................................7
2.1 INLEIDING.....................................................................................................................................7
2.2 SUBJECTIEVE BELASTINGPLICHT..........................................................................................................7
2.3 FICTIEVE BUITENLANDSE BELASTINGPLICHT............................................................................................7
2.4 VERSCHULDIGDE BELASTING..............................................................................................................7
a. Conserverende aanslagen............................................................................................7
b. De tariefstructuur.........................................................................................................8
2.5 VERZAMELINKOMEN........................................................................................................................8
2.6 RANGORDEREGELING.......................................................................................................................8
a. Schulden waarvan de aftrek in box I en box II is uitgesloten.......................................9
b. Tijdelijke overheveling van vermogensbestanddelen..................................................9
c. Overbedelingsschulden................................................................................................9
d. Persoonsgebonden aftrek............................................................................................9
2.7 AFGEZONDERD PARTICULIER VERMOGEN..............................................................................................9
a. Inleiding.......................................................................................................................9
b. De toerekening...........................................................................................................10
c. De toerekening na overlijden.....................................................................................10
d. De toerekening aan de begunstigde..........................................................................10
e. APV onderworpen aan winstbelasting........................................................................10
f. Overige aspecten................................................................................................. 10
2.8 TOEREKENING OVER PERSONEN........................................................................................................10
2.9 VERLIESVERREKENING....................................................................................................................11
HOOFDSTUK 3 – INKOMEN UIT WERK EN WONING.........................................................................12
3.2 WINST UIT ONDERNEMING.............................................................................................................12
3.2.9 VOORDELEN UIT ONDERNEMING..................................................................................................................12
c. Vermogensetikettering – onroerende zaken...............................................................12
l. Stortingen en onttrekkingen, onzakelijk leningen.......................................................12
,3.2.11 KOSTENAFTREKBEPERKINGEN.....................................................................................................................13
d. Van aftrek uitgesloten kosten ten behoeve van belastingplichtige............................13
3.2.12 BIJZONDERE REGELINGEN INZAKE DE TOTAALWINST........................................................................................15
c. De ondernemerswoning.............................................................................................15
3.2.28 DE OUDEDAGSRESERVES...........................................................................................................................15
a. Inleiding.....................................................................................................................15
b. Gerechtigden.............................................................................................................15
c. Toevoegingen.............................................................................................................15
d. Afnemingen................................................................................................................16
e. Meer ondernemingen.................................................................................................16
f. Inbreng in een bv........................................................................................................16
3.4 RESULTAAT UIT OVERIGE WERKZAAMHEDEN........................................................................................16
3.4.1 INLEIDING................................................................................................................................................16
3.4.2 BEGRIP ‘WERKZAAMHEID’...........................................................................................................................16
a. Algemeen; bronvereisten...........................................................................................16
b. Deelname aan het economische verkeer...................................................................16
c. Voordeel beogen/voordeel verwachten......................................................................16
d. De factor ‘arbeid’.......................................................................................................17
e. Rendabel maken van vermogen dat normaal vermogensbeheer te boven gaat.......17
f. Afgrenzing met de andere inkomstenbronnen in box I en box III................................17
g. Werkzaamheden van dezelfde aard...........................................................................17
3.4.3 BEPALING RESULTAAT UIT EEN WERKZAAMHEID................................................................................................17
a. Algemeen...................................................................................................................17
b. Bepalingen uit winstsfeer van overeenkomstige toepassing.....................................17
c. Enkele aanvullende bepalingen..................................................................................18
3.4.4 TERBESCHIKKINGSTELLINGSREGELINGEN.........................................................................................................18
a. Algemeen...................................................................................................................18
b. Terbeschikkingstelling van vermogensbestanddelen.................................................18
c. Rendabel maken.........................................................................................................18
d. Ter beschikking stellen...............................................................................................18
d.1 Begrip ‘ter beschikking stellen’......................................................................... 18
d.2 Aanvang terbeschikkingstelling.........................................................................18
d.3 Einde terbeschikkingstelling.............................................................................. 18
d.4 Werkruimte eigen woning.................................................................................. 19
d.5 Terbeschikkingstelling aan bv in oprichting.......................................................19
e. Voor zover..................................................................................................................19
f. Rechtens dan wel in feite direct of indirect.................................................................19
g. Relevante kring personen – ‘enge’ groep van verbonden personen..........................19
h. Echtelieden; doorwerking huwelijksgoederenrecht....................................................19
h.1 In (algehele of beperkte) huwelijksgoederengemeenschap gehuwde
echtgenoten............................................................................................................ 19
h.2 Vergoedingsvordering ex art. 87 boek 1 BW......................................................20
i. Ruime kring van verbonden personen; bloed- en aanverwanten in de rechte lijn en de
ongebruikelijkheidstoets................................................................................................20
j. Verschil tussen art. 3.91 en 3.92; relatie met bron ‘winst uit onderneming’..............20
k. Relevante vermogensbestanddelen; gelijkstellingen.................................................20
l. Schuldvorderingen......................................................................................................20
l.1 Geldleningen versus (informeel) kapitaal...........................................................20
l.2 Onzakelijke leningen........................................................................................... 21
l.3 Regresvorderingen; borgstellingen.....................................................................21
l.4 Rekening-courant............................................................................................... 21
m. Overeenkomsten van levensverzekering..................................................................21
n. Genotsrechten...........................................................................................................21
o. Call- en putopties.......................................................................................................21
p. Borgtochtvergoeding.................................................................................................22
q. Werkruimte in de eigen woning.................................................................................22
3.4.5 OBJECT VAN DE HEFFING TBS-REGELINGEN.....................................................................................................22
a. Algemeen...................................................................................................................22
a.1 Totaalwinst........................................................................................................ 22
a.2 ‘At arm’s length’-beginsel; correcties naar zakelijkheid.....................................22
a.3 Jaarwinst; goed koopmansgebruik..................................................................... 22
b. Doorschuifregelingen.................................................................................................23
, b.1 Sfeerovergang................................................................................................... 23
b.2 Terugkeer uit de bv............................................................................................ 23
b.3 Overgang krachtens erfrecht............................................................................. 23
b.4 Overgang krachtens huwelijksvermogensrecht.................................................23
c. Sfeerovergang naar box III, overdracht tegen schuldigerkenning en schenking; uitstel
van betaling in de invorderingssfeer..............................................................................24
c.1 Sfeerovergang naar box III................................................................................. 24
c.2 Overdracht tegen schulderkenning en schenking..............................................24
d. Bijzondere regeling voor omzetting afgewaardeerde tbs-vorderingen in
aandelenkapitaal; opwaarderingsreserve......................................................................24
d.1 Algemeen.......................................................................................................... 24
d.2 Rechtshandelingen; omzetting, hybridisering en kwijtschelding........................24
d.3 Opwaarderingsreserve...................................................................................... 25
d.4 Vervreemding en overbrenging afgewaardeerde vordering...............................25
e. Terbeschikkingstellingsvrijstelling..............................................................................25
3.4.6 LUCRATIEF BELANG....................................................................................................................................25
a. Algemeen...................................................................................................................25
b. Samenhang met loon; rangorde................................................................................25
c. Samenhang met ab-regime........................................................................................25
d. Wat is een lucratief belang?.......................................................................................26
d.1 Aandelen........................................................................................................... 26
d.2 Vorderingen....................................................................................................... 26
d.3 Rechten............................................................................................................. 26
d.4 Kwijtschelding van schulden..............................................................................26
e. Groep van verbonden personen.................................................................................26
3.4.7 OBJECT VAN HEFFING LUCRATIEF BELANG.......................................................................................................26
a. Sfeerovergang; teboekstelling op historische kostprijs..............................................26
b. Indirect gehouden lucratieve belangen.....................................................................27
c. Inbreng in en uitbreng uit de bv.................................................................................27
3.4.8 OVERIGE REGELS.......................................................................................................................................27
a. Administratieve verplichtingen..................................................................................27
b. Gebruikelijk salaris.....................................................................................................27
3.5 PERIODIEKE UITKERINGEN EN VERSTREKKINGEN...................................................................................27
3.5.1 ALGEMEEN...............................................................................................................................................27
3.5.2 SPLITSING VAN RECHTEN EN VERVANGING VAN INKOMSTEN...............................................................................28
3.5.3 UITBREIDINGEN UITKERINGEN......................................................................................................................28
3.5.4 UITBREIDING INKOMENSVOORZIENINGEN.......................................................................................................28
3.6 DE EIGEN WONING.......................................................................................................................29
3.6.1 INLEIDING................................................................................................................................................29
3.6.2 HET BEGRIP ‘EIGEN WONING’......................................................................................................................29
3.6.3 FICTIEVE EIGEN WONING.............................................................................................................................30
a. Tijdelijke overbrugging bij aan- en verkoop eigen woning.........................................30
b. Uitzending van personeel..........................................................................................31
c. Echtscheiding.............................................................................................................31
d. Opname verpleegtehuis.............................................................................................31
3.6.4 EIGENWONINGSCHULD...............................................................................................................................31
a. Algemeen...................................................................................................................31
b. Verband met een eigen woning.................................................................................32
c. Aflossingsplicht en aflossingseis................................................................................32
d. Verhuisregelingen......................................................................................................32
e. Informatieplicht..........................................................................................................33
3.6.5 DE VOORDELEN UIT DE EIGEN WONING..........................................................................................................33
a. Eigenwoningforfait.....................................................................................................33
b. Aftrek wegens geen of geringe eigenwoningschuld...................................................33
3.6.6 AFTREKBARE KOSTEN IN VERBAND MET DE EIGEN WONING................................................................................33
a. Algemeen...................................................................................................................33
b. Aftrek van vooruitbetaalde rente en afsluitprovisies.................................................34
c. Restschulden..............................................................................................................34
d. Aftrek en toedeling bij partners.................................................................................34
e. Verlaging maximale aftrektarief.................................................................................34
f. Monumentenpanden...................................................................................................34
, 3.6.7 DE BIJLEENREGELING..................................................................................................................................34
a. Algemeen...................................................................................................................34
b. Systematiek...............................................................................................................34
c. Verwerving en vervreemding.....................................................................................35
d. Bijzondere regelingen................................................................................................35
3.6.8 OVERGANGSRECHT....................................................................................................................................35
a. Op 31 december 2012 bestaande eigenwoningschulden..........................................35
b. Beperking renteaftrek tot maximaal dertig jaar.........................................................36
c. Beperking renteaftrek na eerder gebruik vrijstelling kapitaalverzekering eigen
woning...........................................................................................................................36
d. Voordeel uit kapitaalverzekeringen, spaarrekening of belegginsrecht eigen woning 36
3.7 INKOMENSVOORZIENINGEN.............................................................................................................36
3.7.1 ALGEMEEN...............................................................................................................................................36
3.7.2 SOORTEN LIJFRENTEVERZEKERINGEN..............................................................................................................37
3.7.3 UITVOERDERS...........................................................................................................................................37
3.7.4 OMVANG PREMIEAFTREK............................................................................................................................38
a. De jaarruimte.............................................................................................................38
b. De reserveringsruimte...............................................................................................38
c. Oudedagslijfrente.......................................................................................................38
d. Stakingslijfrente.........................................................................................................38
e. Tijdstip aftrek.............................................................................................................39
3.7.5 NEGATIEVE INKOMENSVOORZIENINGEN..........................................................................................................39
a. Algemeen...................................................................................................................39
b. Verboden handelingen...............................................................................................39
c. Doorschuiving............................................................................................................39
d. Beroepspensioenregelingen.......................................................................................40
e. Emigratie....................................................................................................................40
f. Omvang.......................................................................................................................40
HOOFDSTUK 4 – INKOMEN UIT AANMERKELIJK BELANG.................................................................41
4.1 INLEIDING...................................................................................................................................41
4.1.1 PLAATS IN DE WET.....................................................................................................................................41
4.1.2 ACHTERGROND EN RATIO............................................................................................................................41
4.2 BEGRIP ‘AANMERKELIJK BELANG’......................................................................................................41
4.2.1 ALGEMEEN...............................................................................................................................................41
a. Rangorderegeling.......................................................................................................41
b. Doorwerking: gebruikelijke inkomsten.......................................................................41
4.2.2 HOOFDREGELS..........................................................................................................................................41
a. Echt aanmerkelijk belang...........................................................................................41
b. Soort aanmerkelijk belang.........................................................................................41
4.2.3 VERMOGENSTITELS....................................................................................................................................42
a. Algemeen...................................................................................................................42
b. Aandelen; (in)direct aandeelhouderschap.................................................................42
b.1 Economische eigendom en indirect ab..............................................................42
b.2 Genotsrechten en claims................................................................................... 42
b.3 Doorwerking huwelijksgoederenrecht................................................................42
c. Winstbewijzen............................................................................................................42
d. Genotsrechten...........................................................................................................43
e. Koopopties.................................................................................................................43
f. Participaties in fondsen voor gemene rekening..........................................................43
g. Lidmaatschappen van coöperaties............................................................................43
h. Commanditaire participatie in open cv......................................................................43
4.2.4 RELEVANTE FAMILIEGROEP..........................................................................................................................43
a. Al dan niet tezamen met zijn partner.........................................................................43
b. Van tafel en bed gescheiden echtgenoot...................................................................43
c. Pleegkinderen.............................................................................................................44
4.2.4 MEESLEEP- EN MEETREKREGELING................................................................................................................44
a. Meesleepregeling.......................................................................................................44
b. Meetrekregeling.........................................................................................................44
4.2.6 FICTIEF AANMERKELIJK BELANG....................................................................................................................44
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