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Inkomstenbelasting
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Collegedictaat van 32 pagina's voor het vak Fiscale kennis aan de MBO Rijnland (Inkomstenbelasting)
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Fiscale KennisBedrijfsadministratie
Deel 1 Inkomstenbelasting
, Algemene beginselen
Belastingplichtige = degene die belasting moet betalen
Binnenlandse belastingplichtige
Buitenlandse belastingplichtige
Onderscheid in 3 boxen
Box 1 – Inkomen uit werk en woning
Box 2 – Inkomen uit aanmerkelijk belang
Box 3 – Inkomen uit sparen en beleggen
2 Fiscale kennis bedrijfsadministratie – Schooljaar 2019/2020 – Inkomstenbelasting
, Start met IB
Wie is de belastingplichtige?
Fiscale partner
18 jaar
Een notarieel samenlevingscontract
Samen een kind
Kind van de partner erkend
Pensioenpartners
Samen eigenaar van het hoofdverblijf
Kinderen kunnen vanaf 27 jaar fiscaal partner zijn met hun één ouder.
3 Fiscale kennis bedrijfsadministratie – Schooljaar 2019/2020 – Inkomstenbelasting
, Box 1: Inkomen uit werk en woning
Belastbaar inkomen uit werk en woning Belastingpercentage v
niet-AOW-gerechtigde
Schijf Meer dan Niet meer dan
1 €20.384 36,65%
2 €20.384 €34.300 38,10%
3 €34.300 €68.507 38,10%
4 €68.507 51,75%
AOW-gerechtigden
Schijf 1: 18,75%
Schijf 2: 20,20%
4 Fiscale kennis bedrijfsadministratie – Schooljaar 2019/2020 – Inkomstenbelasting
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