Van de Ponseele Laura
1 REC A
Samenvatting Fiscaal Recht
Personenbelasting
1
,Hoofdstuk 1: Algemene situering .............................................................................................. 4
1. Situering ......................................................................................................................... 4
2. Waarom Belastingen? .................................................................................................... 4
3. De inkomsten van de overheid ....................................................................................... 4
Hoofdstuk 2: Kenmerken ........................................................................................................... 5
1. Wie ................................................................................................................................. 5
2. Annaliteit, belastbaar tijdperk, aanslagjaar .................................................................... 5
3. Indeling belastbare inkomsten ........................................................................................ 5
4. Belastingprincipe ............................................................................................................ 6
5. Progressiviteit ............................................................................................................... 11
6. Belastingvrije som ........................................................................................................ 12
Hoofdstuk 3: Personen ten laste ............................................................................................... 15
1. Wie? ............................................................................................................................. 15
2. Voorwaarden ................................................................................................................ 15
3. Gevolg .......................................................................................................................... 16
4. Nota .............................................................................................................................. 17
5. Opmerking vakantiejob ................................................................................................ 17
6. Toepassingen ................................................................................................................ 17
Hoofdstuk 4: De onroerende inkomsten................................................................................... 19
1. Onroerende inkomsten uit onroerende goederen naar aard of door bestemming. ........ 19
2. Belastbare inkomsten van in België gelegen onroerende goederen ............................. 21
Hoofdstuk 5: beroepsinkomsten en -kosten ............................................................................. 26
1. Begripsomschrijving .................................................................................................... 26
2. Indeling van de beroepsinkomsten ............................................................................... 26
3. Bespreking van Vak IV (deel 1) van de aangifte ......................................................... 28
4. A.1 Wedden en lonen ................................................................................................... 28
5. Beroepskosten .............................................................................................................. 29
6. Kosten eigen aan de werkgever .................................................................................... 30
7. Fietsvergoeding ............................................................................................................ 30
8. Vrijwilligersvergoeding ............................................................................................... 31
9. Ecocheques, sport- en cultuurcheques ......................................................................... 31
10. Terugbetaling woon-werk.......................................................................................... 31
11. Maaltijdcheques ......................................................................................................... 31
Hoofdstuk 6: Diverse inkomsten .............................................................................................. 32
1. Ontvangen onderhoudsuitkering .................................................................................. 32
2
, Hoofdstuk 7: lening voor woonhuis ......................................................................................... 34
1. Oude Regeling .............................................................................................................. 34
2. Nieuwe Regeling .......................................................................................................... 34
3. Aangifte ........................................................................................................................ 35
4. Belastingvermindering ................................................................................................. 35
5. Niet gehuwden .............................................................................................................. 36
6. Echtgenoten .................................................................................................................. 36
7. Toekomst? .................................................................................................................... 37
Hoofdstuk 8: Kosten kinderopvang.......................................................................................... 38
1. Wat zijn kosten? ........................................................................................................... 38
2. Voorwaarden ................................................................................................................ 38
3. In aanmerking komend bedrag ..................................................................................... 38
4. Aangifte ........................................................................................................................ 38
5. Verdeling kosten over partners .................................................................................... 39
Hoofdstuk 9: Pensioensparen ................................................................................................... 40
1. Vormen ......................................................................................................................... 40
2. Voorwaarden en beperkingen ....................................................................................... 40
3. Aangifte ........................................................................................................................ 40
Hoofdstuk 10: Herhalingsoefeningen ....................................................................................... 41
3
1 REC A
Samenvatting Fiscaal Recht
Personenbelasting
1
,Hoofdstuk 1: Algemene situering .............................................................................................. 4
1. Situering ......................................................................................................................... 4
2. Waarom Belastingen? .................................................................................................... 4
3. De inkomsten van de overheid ....................................................................................... 4
Hoofdstuk 2: Kenmerken ........................................................................................................... 5
1. Wie ................................................................................................................................. 5
2. Annaliteit, belastbaar tijdperk, aanslagjaar .................................................................... 5
3. Indeling belastbare inkomsten ........................................................................................ 5
4. Belastingprincipe ............................................................................................................ 6
5. Progressiviteit ............................................................................................................... 11
6. Belastingvrije som ........................................................................................................ 12
Hoofdstuk 3: Personen ten laste ............................................................................................... 15
1. Wie? ............................................................................................................................. 15
2. Voorwaarden ................................................................................................................ 15
3. Gevolg .......................................................................................................................... 16
4. Nota .............................................................................................................................. 17
5. Opmerking vakantiejob ................................................................................................ 17
6. Toepassingen ................................................................................................................ 17
Hoofdstuk 4: De onroerende inkomsten................................................................................... 19
1. Onroerende inkomsten uit onroerende goederen naar aard of door bestemming. ........ 19
2. Belastbare inkomsten van in België gelegen onroerende goederen ............................. 21
Hoofdstuk 5: beroepsinkomsten en -kosten ............................................................................. 26
1. Begripsomschrijving .................................................................................................... 26
2. Indeling van de beroepsinkomsten ............................................................................... 26
3. Bespreking van Vak IV (deel 1) van de aangifte ......................................................... 28
4. A.1 Wedden en lonen ................................................................................................... 28
5. Beroepskosten .............................................................................................................. 29
6. Kosten eigen aan de werkgever .................................................................................... 30
7. Fietsvergoeding ............................................................................................................ 30
8. Vrijwilligersvergoeding ............................................................................................... 31
9. Ecocheques, sport- en cultuurcheques ......................................................................... 31
10. Terugbetaling woon-werk.......................................................................................... 31
11. Maaltijdcheques ......................................................................................................... 31
Hoofdstuk 6: Diverse inkomsten .............................................................................................. 32
1. Ontvangen onderhoudsuitkering .................................................................................. 32
2
, Hoofdstuk 7: lening voor woonhuis ......................................................................................... 34
1. Oude Regeling .............................................................................................................. 34
2. Nieuwe Regeling .......................................................................................................... 34
3. Aangifte ........................................................................................................................ 35
4. Belastingvermindering ................................................................................................. 35
5. Niet gehuwden .............................................................................................................. 36
6. Echtgenoten .................................................................................................................. 36
7. Toekomst? .................................................................................................................... 37
Hoofdstuk 8: Kosten kinderopvang.......................................................................................... 38
1. Wat zijn kosten? ........................................................................................................... 38
2. Voorwaarden ................................................................................................................ 38
3. In aanmerking komend bedrag ..................................................................................... 38
4. Aangifte ........................................................................................................................ 38
5. Verdeling kosten over partners .................................................................................... 39
Hoofdstuk 9: Pensioensparen ................................................................................................... 40
1. Vormen ......................................................................................................................... 40
2. Voorwaarden en beperkingen ....................................................................................... 40
3. Aangifte ........................................................................................................................ 40
Hoofdstuk 10: Herhalingsoefeningen ....................................................................................... 41
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