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Samenvatting Fiscaal Recht Belastingrecht HBO UITGEBREID 2026 + 25 Oefenvragen - IB Box 1 2 3 Vpb BTW Loonheffing WKR Fiscale Planning Holding BV Toeslagen 30+ Pagina's

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2025/2026 Written for academic year
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Fiscaal Recht / Belastingrecht HBO
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Fiscaal Recht / Belastingrecht HBO
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COMPLETE FISCAAL RECHT — 30+ PAGINA'S! Boxenstelsel (Box 1 werk 36,97%/49,50%, Box 2 aanmerkelijk belang, Box 3 vermogen!), ondernemersaftrekken (zelfstandigen 1.225 uur, MKB 13,31%!), Vpb (19%/25,8%, deelnemingsvrijstelling, verlies carry-back/forward!), BTW (21/9/0/vrijgesteld + intracommunautair verlegging!), loonheffingen (WKR, arbeidskorting!), fiscale planning (IB vs. BV omslagpunt €100-150K!, holding, fiscale eenheid!), toeslagen (toeslagenaffaire!), actueel (Box 3 Kerstarrest, Pillar 2 OESO 15%!). HBO Fiscaal, Accountancy, Bedrijfseconomie — BELASTING = ONVERMIJDELIJK!

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Samenvatting Fiscaal Recht / Belastingrecht
— HBO 2026

UITGEBREIDE EDITIE — IB, Vpb, BTW, Loonbelasting, Fiscale
Planning, Toeslagen + 25 Oefenvragen

Complete Examenvoorbereiding — Premium Editie


Versie: 2026 — UITGEBREIDE PREMIUM EDITIE
Geschikt voor: HBO Fiscaal Recht, Accountancy, Bedrijfseconomie, Rechten
Inhoud: IB + Vpb + BTW + loonbelasting + fiscale planning + toeslagen + 25 oefenvragen
Omvang: 30+ pagina's




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, DEEL 1: INKOMSTENBELASTING (IB)

1.1 Boxenstelsel

NL: 3 Boxen (gescheiden heffing!)


Box 1: Belastbaar inkomen uit WERK en WONING
→ Progressief tarief (2026):
Tot €38.441: 36,97%
Daarboven: 49,50%
→ Bronnen: loon, winst uit onderneming, pensioen
→ Eigenwoningforfait: % van WOZ-waarde → bij inkomen tellen
→ Hypotheekrente: AFTREKBAAR (maar afbouwend!)


Box 2: Aanmerkelijk belang (≥5% aandelen in BV!)
→ Tarief: 24,5% tot €67.000, daarboven 33%
→ Dividend + verkoopwinst aandelen
→ DGA (Directeur-Grootaandeelhouder): gebruikelijk loon!


Box 3: Sparen en beleggen (vermogensrendement)
→ FORFAITAIR rendement: fictief rendement berekend
→ 3 categorieën: spaargeld, beleggingen, schulden
→ Heffingsvrij vermogen: ~€57.000 pp (2026)
→ Tarief: 36% over forfaitair rendement
→ Veel DISCUSSIE: Hoge Raad Kerstarrest 2021 → werkelijk rendement!


→ Elke box apart berekenen → optellen = totale IB!

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