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samenvatting hoofdstuk 2 loonbelasting
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Samenvatting belastingrecht hoofdstuk 2
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Samenvatting hoofdstuk 2 Belasting recht., Inhoudsopgave
Hoofdstuk 2 Loonbelasting............................................................................................................................. 2
Loonheffing...........................................................................................................................................................3
2.2 Dienstbetrekking.............................................................................................................................................3
2.3 inhoudingsplichtige.........................................................................................................................................4
Inhoudingsplicht bij echte dienstbetrekking...................................................................................................4
Inhoudingsplicht bij fictieve dienstbetrekkingen............................................................................................5
Samenhangende groep inhoudingsplichtigen.................................................................................................5
2.4 Loon................................................................................................................................................................5
Loon.................................................................................................................................................................5
Tabelloon.........................................................................................................................................................5
Aanspraken......................................................................................................................................................6
Fooien..............................................................................................................................................................7
Auto van de zaak..............................................................................................................................................7
Fiets van de zaak..............................................................................................................................................7
Aandelen optierechten....................................................................................................................................7
Gebruikelijke loon............................................................................................................................................7
2.5 Vrijstellingen...................................................................................................................................................8
2.6 Pensioen..........................................................................................................................................................8
Pensioenregeling.............................................................................................................................................8
2.7 Verschuldigde loonbelasting...........................................................................................................................9
Loonheffingskorting.........................................................................................................................................9
2.8 Moment van heffing.....................................................................................................................................10
2.9 administratieve verplichtingen.....................................................................................................................10
2.10 Inhoudingsplichtige als belastingplichtige.................................................................................................11
Eindheffing toepassen...................................................................................................................................11
Gerichte vrijstellingen....................................................................................................................................11
Vrije ruime.....................................................................................................................................................11
Pseudo eindheffingen....................................................................................................................................12
2.11 Tarief...........................................................................................................................................................12
2.12 Naheffing van loonbelasting.......................................................................................................................12
Directe brutering...........................................................................................................................................12
Indirecte brutering.........................................................................................................................................12
Achterwege laten brutering..........................................................................................................................12
2.13 uniform heffingsloon en premies werknemersverzekeringen....................................................................12
2.14 Loonberekening..........................................................................................................................................13
Hoofdstuk 2 Loonbelasting
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