Samenvatting van het vak Principes Fiscaliteit gegeven op Thomas More door docent Reynout De Bleser. De samenvatting is gebaseerd op de lessen, de powerpoints, de oefeningen en de gastcolleges (vennootschapsbelasting & btw).
Principes Fiscaliteit (YB1188 | 2024)
September 2024 – Januari 2025 (examen /2024)
Docent Reynout De Bleser
Handboek (louter ter illustratie): principes fiscaliteit (blendboek Vanin)
100% examen => meerkeuze vragen en open vragen
Inhoudstafel
1. Inleiding tot de Belgische Fiscaliteit ........................................................................................ 6
1.1 Begrip en kenmerken van de belastingen ......................................................................... 6
Begrip belastingen ................................................................................................................. 6
Overheidsinkomsten die geen belastingen zijn ........................................................................ 6
1.2 De situering van het belastingrecht ................................................................................. 7
1.3 Noodzakelijk karakter van Belastingen in een Moderne samenleving................................. 7
1.4 De functies van de belastingen ........................................................................................ 7
1.5 Wie mag belastingen heffen? .......................................................................................... 7
1.6 Grondwettelijke beginselen van de belastingheffing ......................................................... 8
1.7 Beginselen en kenmerken die voortvloeien uit de aard van de belastingen ........................ 8
Belastingontduiking versus Belastingvermijding....................................................................... 8
Aantal bijkomende beginselen van de belastingwet ................................................................. 8
1.8 De indeling van de belastingen ........................................................................................ 9
1.9 Vragen kahoot ..................................................................................................................... 9
2. Personenbelasting ................................................................................................................. 9
2.1 Wie? ................................................................................................................................... 9
2.2 Wanneer? ........................................................................................................................... 9
2.3 Wat? ..................................................................................................................................10
2.4 Welke inkomsten zijn belastbaar in de PB? ...........................................................................11
Personenbelasting alleenstaande ..........................................................................................11
Inkomsten van een minderjarige ...........................................................................................11
Het systeem van progressieve belastingen .............................................................................12
Het systeem van de belastingsvrije som .................................................................................12
2.5 Tax calc ..............................................................................................................................13
3. Netto onroerend inkomen ....................................................................................................14
3.1 Bepaling van het netto-inkomen ..........................................................................................14
Netto onroerend inkomen ....................................................................................................14
3.2 Eigen woning ......................................................................................................................16
3.3 Onroerend goed gebruikt voor beroepsdoeleinden ...............................................................16
3.4 Tweede verblijf dat niet verhuurd is .....................................................................................16
3.5 Onroerend goed dat aan een NP wordt verhuurd voor privégebruik ......................................16
3.6 Onroerend goed verhuurd aan rechtspersoon (géén vennootschap) die OG ter beschikking
stelt aan natuurlijk persoon als woning (bv. Het OCMW) ............................................................16
3.7 Onroerend goed dat aan een NP wordt verhuurd voor beroepsgebruik ..................................16
3.8 Onroerend goed dat aan een vennootschap wordt verhuurd. ................................................17
3.9 Bijzonder geval (NIET KENNEN) ............................................................................................17
3.10 Onroerend inkomen gronden (NIET KENNEN) ................................................................18
3.11 Prorateren ........................................................................................................................19
3.12 Vragen Kahoot ..................................................................................................................20
4. C. Netto beroepsinkomsten...................................................................................................21
, 4.1 Bezoldigingen van werknemers 250 .....................................................................................21
4.2 Voordelen van alle aard 250 ................................................................................................21
4.3 Woon-werkverkeer .............................................................................................................22
Werkgeversbijdrage woon-werkverkeer.................................................................................22
Vergoeding woon-werkverkeer 254, 255 ................................................................................23
4.4 Collectieve loonbonus 242...................................................................................................23
4.5 PC bonus 240, 241 ..............................................................................................................24
4.6 Andere beroepsinkomsten ..................................................................................................24
4.7 Kosten................................................................................................................................24
Werknemers ........................................................................................................................25
4.8 Oefeningen (thuis te maken) ...............................................................................................25
5. B. Netto roerend inkomen.....................................................................................................26
Wat met minderjarige kinderen? ...........................................................................................26
5.1 Facultatief aan te geven ......................................................................................................27
5.2 Verplicht aan te geven.........................................................................................................28
5.3 Verplicht aan te geven; verhuur roerende goederen .............................................................32
C. Netto diverse inkomen..........................................................................................................32
Restcategorie .......................................................................................................................32
D. Onderhoudsgelden ...............................................................................................................32
6. C. Netto beroepsinkomsten...................................................................................................33
6.1 Wat is een ‘als bezoldiging te beschouwen huurinkomsten’? .................................................33
6.2 Forfaitaire kost: bedrijfsleiders ............................................................................................33
6.3 Forfaitaire kost: Winstenbehalers (NIET KENNEN) .................................................................34
6.4 Forfaitaire kost: Batenbehalers (vrije beroepers) (NIET KENNEN) ...........................................34
6.5 Werkelijke kosten ...............................................................................................................34
6.6 Oefeningen m.b.t. beroepsinkomsten bedrijfsleiders ............................................................37
Globaal bel. Inkomen: ...........................................................................................................39
7. Belastingsverminderingen .....................................................................................................40
Pensioensparen code 1361/2361...........................................................................................44
Giften Code 1394..................................................................................................................44
Kinderoppas Code 1384 ........................................................................................................44
Toevoeging gemeentebelasting (NIET KENNEN)......................................................................44
8. Introductie vennootschapsbelasting - Gastspreker Domien van de Vaerd ................................45
Waarom vennootschapsbelasting? ........................................................................................45
8.1 Hoe werkt vennootschapsbelasting? ....................................................................................45
Hoe de winst berekenen in een boekhouding? .......................................................................45
Hoe de fiscale winst berekenen? ...........................................................................................45
Wanneer 20% vennootschapsbelasting? ................................................................................46
8.2 Grootste fouten bij boekhouden en vennootschapsbelasting.................................................46
8.3 Grootte van de vennootschap..............................................................................................47
8.4 Voordelen kleine vennootschap (niet te kennen) ..................................................................47
8.5 Aangifteplicht en belastbare grondslag.................................................................................47
8.7 Aftrekbare beroepskosten ...................................................................................................48
Voorwaarden aftrekbaarheid ................................................................................................48
Soorten beroepskosten .........................................................................................................48
, Afschrijvingen.......................................................................................................................48
8.8 Fiscale voordelen (en fiscale nadelen) ..................................................................................48
Verworpen uitgaven .............................................................................................................48
8.9 Verworpen uitgaven............................................................................................................49
Soorten ................................................................................................................................49
Niet-aftrekbare belastingen ..................................................................................................49
Geldboeten ..........................................................................................................................49
Niet-aftrekbare receptiekosten en kosten voor onthaal ..........................................................49
Relatiegeschenken................................................................................................................50
Restaurantkosten .................................................................................................................50
Niet-specifieke beroepskledij ................................................................................................50
Sociale voordelen .................................................................................................................50
Voordelen uit maaltijd-, sport-, cultuur-, of ecocheques..........................................................50
Liberaliteiten ........................................................................................................................51
Niet-aftrekbare autokosten ...................................................................................................51
Voordeel Alle Aard Auto........................................................................................................52
Laadpalen nu/Toekomst? ......................................................................................................52
8.10 Fiscaal voordelig geld uit de onderneming halen .................................................................53
Loon ....................................................................................................................................53
Voordelen alle aard ..............................................................................................................53
Terugbetaling woon-werkverkeer ..........................................................................................53
Alternatieve fiscale verloningen.............................................................................................53
Forfaitaire onkostenvergoeding .............................................................................................54
Interactie met verworpen uitgaven........................................................................................54
Dividenden...........................................................................................................................54
Liquidatiereserve ..................................................................................................................54
Liquidatiereserve en VVPR-bis regime ....................................................................................55
Mbt alle voorgaande regimes en richtlijnen:...........................................................................55
8.11 Hoe een vennootschap opzoeken en details te weten komen? ............................................55
9. BTW (Katrien Windey) ..........................................................................................................56
9.1 Inleiding tot btw ............................................................................................................56
9.2 Belastingplicht...............................................................................................................56
Kenmerken btw-belastingplichtige.........................................................................................56
Verlies van de hoedanigheid als btw-belastingplichtige ...........................................................57
Verschillende soorten btw-belastingplichtigen .......................................................................57
9.3 Belastbare handelingen .......................................................................................................58
Levering van goederen ..........................................................................................................58
Diensten ..............................................................................................................................59
ICV (intracommunautaire verwerving) (NIET KENNEN) ............................................................59
Invoer (NIET KENNEN) ...........................................................................................................60
, 9.4 Vrijgestelde handelingen (NIET KENNEN)..............................................................................60
ICL .......................................................................................................................................60
Uitvoer ................................................................................................................................62
9.5 Margeregeling (NIET KENNEN) .............................................................................................62
9.6 Recht op aftrek (NIET KENNEN) ............................................................................................64
Omvang ...............................................................................................................................64
Beperking (art. 45§2 W.BTW) ................................................................................................64
Aftrekbeperking ...................................................................................................................64
Geen aftrekbeperking ...........................................................................................................64
Vaststelling beroepsgebruik personenwagen..........................................................................65
Uitsluiting (45,§3 W.BTW) .....................................................................................................66
9.7 btw – Verplichtingen ...........................................................................................................66
btw-nummer ........................................................................................................................66
Aangiften .............................................................................................................................66
Facturering...........................................................................................................................66
Verschaffen van inlichtingen .................................................................................................67
Boekhouding ........................................................................................................................67
Voorleggingsplicht ................................................................................................................68
Retentierecht .......................................................................................................................68
Btw-register van motorvoertuigen .........................................................................................68
10. Registratie en successierechten .............................................................................................69
10.1 Registratierechten .........................................................................................................69
a) Bij verkoop onroerend goed ...........................................................................................69
10.2 Successierechten/erfbelasting ........................................................................................70
a) Kinderen/kleinkinderen (descendenten) .........................................................................70
b) Tussen partners.............................................................................................................70
c) Tussen broers en zussen ................................................................................................70
d) Andere (NIET KENNEN) ..................................................................................................70
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