Uitgaven die recht geven op een
belastingvermindering
Hilde Geerts, Veerle Van Doninck
klange Bedrijfsmanagement
,Inhoudsopgave
Inhoudsopgave..............................................................................................1
Lijst van afkortingen......................................................................................3
1 Inleiding.....................................................................................................5
2 Dienstencheques.........................................................................................6
2.1 Algemeen...................................................................................................6
2.2 Beperking van aftrek....................................................................................6
2.3 Belastingvermindering..................................................................................6
2.4 Aangifte.....................................................................................................6
3 Giften..........................................................................................................7
3.1 Voorwaarden voor aftrekbaarheid..................................................................7
3.2 Beperking van aftrek....................................................................................7
3.3 Belastingvermindering..................................................................................7
3.4 Aangifte.....................................................................................................7
4 Kosten van kinderopvang............................................................................8
4.1 Algemeen...................................................................................................8
4.2 Voorwaarden voor aftrekbaarheid..................................................................8
4.3 Onverenigbaarheid.......................................................................................8
4.4 Beperking van aftrek....................................................................................8
4.5 Belastingvermindering..................................................................................8
4.6 Aangifte.....................................................................................................9
5 Pensioensparen.........................................................................................10
5.1 Algemeen.................................................................................................10
5.2 Beperking van aftrek en belastingvermindering..............................................10
5.3 Aangifte....................................................................................................10
6 Verwerving van werkgeversaandelen........................................................11
6.1 Algemeen.................................................................................................11
6.2 Voorwaarden.............................................................................................11
6.3 Beperking van aftrek..................................................................................11
6.4 Terugname van de genoten vermindering......................................................11
6.5 Belastingvermindering................................................................................11
6.6 Aangifte....................................................................................................12
7 Verwerving van aandelen van startende vennootschappen (Tax Shelter)..13
7.1 Algemeen.................................................................................................13
7.2 Voorwaarden.............................................................................................13
Inhoudsopgave
, 7.3 Terugname van de genoten vermindering......................................................13
7.4 Belastingvermindering................................................................................14
7.5 Aandelen en het vermogensrecht.................................................................14
7.6 Aangifte....................................................................................................14
Bibliografie..................................................................................................15
Inhoudsopgave
belastingvermindering
Hilde Geerts, Veerle Van Doninck
klange Bedrijfsmanagement
,Inhoudsopgave
Inhoudsopgave..............................................................................................1
Lijst van afkortingen......................................................................................3
1 Inleiding.....................................................................................................5
2 Dienstencheques.........................................................................................6
2.1 Algemeen...................................................................................................6
2.2 Beperking van aftrek....................................................................................6
2.3 Belastingvermindering..................................................................................6
2.4 Aangifte.....................................................................................................6
3 Giften..........................................................................................................7
3.1 Voorwaarden voor aftrekbaarheid..................................................................7
3.2 Beperking van aftrek....................................................................................7
3.3 Belastingvermindering..................................................................................7
3.4 Aangifte.....................................................................................................7
4 Kosten van kinderopvang............................................................................8
4.1 Algemeen...................................................................................................8
4.2 Voorwaarden voor aftrekbaarheid..................................................................8
4.3 Onverenigbaarheid.......................................................................................8
4.4 Beperking van aftrek....................................................................................8
4.5 Belastingvermindering..................................................................................8
4.6 Aangifte.....................................................................................................9
5 Pensioensparen.........................................................................................10
5.1 Algemeen.................................................................................................10
5.2 Beperking van aftrek en belastingvermindering..............................................10
5.3 Aangifte....................................................................................................10
6 Verwerving van werkgeversaandelen........................................................11
6.1 Algemeen.................................................................................................11
6.2 Voorwaarden.............................................................................................11
6.3 Beperking van aftrek..................................................................................11
6.4 Terugname van de genoten vermindering......................................................11
6.5 Belastingvermindering................................................................................11
6.6 Aangifte....................................................................................................12
7 Verwerving van aandelen van startende vennootschappen (Tax Shelter)..13
7.1 Algemeen.................................................................................................13
7.2 Voorwaarden.............................................................................................13
Inhoudsopgave
, 7.3 Terugname van de genoten vermindering......................................................13
7.4 Belastingvermindering................................................................................14
7.5 Aandelen en het vermogensrecht.................................................................14
7.6 Aangifte....................................................................................................14
Bibliografie..................................................................................................15
Inhoudsopgave
