Summary
Samenvatting Financial planning & vermogensbegeleiding
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Samenvatting Financial planning & vermogensbegeleiding, gegeven door Stef Mannaerts in het 3de jaar financiën en verzekeringen aan UCLL Leuven.
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Financial planning&
Vermogensbegelei
ding
MBF76a
,UCLL Campus Proximus, Geldenaaksebaan 355, 3001 Leuven
Silke Begine
3FVA-FP
Academiejaar: 2024-2025
OPO: Financial planning & vermogensbegeleiding
Lector: Stef Mannaerts
Inhoud
Inkomen.................................................................................................................. 5
Belastingdruk: Van bruto naar netto...................................................................5
Pensioen.............................................................................................................. 5
Pensioensparen................................................................................................ 5
Vrij aanvullend pensioen voor zelfstandigen....................................................5
Winstuitkering..................................................................................................... 5
Samenvatting uitkeringen................................................................................... 6
Diverse aanvullingen........................................................................................... 6
Voordelen van alle aard.................................................................................... 6
Onkostenvergoedingen.................................................................................... 7
Verhuur van beroepsgebouwen........................................................................7
Interesten op de rekening courant...................................................................7
Kapitaalvermindering....................................................................................... 7
Aandelen optieplannen.................................................................................... 7
Auteursrechten................................................................................................. 8
Gesplitste aankoop onroerend goed....................................................................8
Pensioen................................................................................................................. 8
Het wettelijk pensioen (1ste pijler)........................................................................8
Pensioenleeftijd................................................................................................ 8
Pensioenbedrag................................................................................................ 8
Minimale pensioenrechten............................................................................... 9
Regularisatie studiejaren.................................................................................. 9
Gezinspensioen en overlevingspensioen..........................................................9
Pensioen van de uit de echt gescheiden echtgenoot.....................................10
Toegelaten activiteit als gepensioneerde.......................................................10
Aanvullend pensioen (2de pijler).........................................................................11
VAPZ............................................................................................................... 11
RIZIV-polis...................................................................................................... 11
POZ................................................................................................................ 11
IPT en groepsverzekering............................................................................... 12
2
, UCLL Campus Proximus, Geldenaaksebaan 355, 3001 Leuven
80% grens...................................................................................................... 12
VAP voor werknemers.................................................................................... 13
Wijninckx-bijdrage.......................................................................................... 13
Privé pensioenopbouw (3de pijler)......................................................................13
Pensioensparen.............................................................................................. 13
Langetermijnsparen....................................................................................... 14
Begunstigingsclausules..................................................................................... 14
Bescherming bij ziekte of invaliditeit.................................................................14
Gewaarborgd inkomen................................................................................... 14
Premievrijstelling............................................................................................ 14
Omzetverzekering.......................................................................................... 14
Voorbeelden pensioen....................................................................................... 15
Voorbeeld 1.................................................................................................... 15
Voorbeeld 2.................................................................................................... 15
Enterprice value................................................................................................... 17
Value versus price............................................................................................. 17
Basic concepts............................................................................................... 17
Comparing method............................................................................................ 18
Method based on financial figures.....................................................................18
Asset-based method...................................................................................... 18
Discounted cash flow method........................................................................18
Actieve familiale vennootschap............................................................................ 19
Gunsttarief bij erven en schenken.....................................................................19
Voorwaarden voor gunsttarief...........................................................................19
Vestigingsvoorwaarde.................................................................................... 19
Participatievoorwaarde................................................................................... 19
Activiteitsvoorwaarde..................................................................................... 20
Continuïteitsvoorwaarde................................................................................ 21
Aanvraag vrijstelling.......................................................................................... 21
Controlestructuren................................................................................................ 21
De maatschap................................................................................................... 22
Wat is een maatschap?.................................................................................. 22
Hoe een maatschap oprichten?......................................................................22
Alternatieve chronologie oprichting...............................................................23
Diverse toepassingen..................................................................................... 23
De maatschap en vastgoed............................................................................24
De maatschap volgens Vlabel........................................................................24
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