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samenvatting toegepaste fiscaliteit

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Preview 1 out of 1 pages

samenvatting toegepaste fiscaliteit

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Deel 1: inleiding
1 schematisch overzicht
BOI – ‘t…’t =NOI
Niet-eigen woning (federaal vlak: zie verder)

- 2e verblijf
- Verhuur privé
- Verhuur beroep federale intrestaftrek
- Onbebouwd
- Eigen beroep



BRI – ‘t…’t =NRI
BBI – ‘t…’t = NBI
BBI

- Woon-werkverkeer (belastbaar maar deel vrijgesteld)
- Kosten eigen aan de WG (altijd vrijgesteld)
- Bedrijfsvoorheffing
- VAA (voordelen van alle aard)
o VAA= cataloguswaarde * % (CO2-coëfficiënt) *6/7
 =minimum= 1310, 00
- Forfaitaire kosten of werkelijke kosten
- HQ (30%NBI (H+L) – NBI laag kleiner of gelijk aan dan 10720,00



BDI – ‘t…’t =NDI

- Ontvangen onderhoudsuitkering (80% word in rekening genomen)



NOI

+ NRI

+ NBI

+ NDI

= TNI (totaal der netto inkomsten)

Document information

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Uploaded on
January 9, 2022
Number of pages
1
Written in
2020/2021
Type
Summary
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Written by students who passed
Immediately available after payment
Read online or as PDF

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