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Samenvatting Fiscaal Recht HBO UITGEBREID 2026 + 25 Oefenvragen - Inkomstenbelasting Vpb BTW Loonheffing DGA Box 1-2-3 Transfer Pricing Internationaal Belastingrecht

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HBO Basis Fiscaal Recht
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HBO basis fiscaal recht
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COMPLETE FISCAAL RECHT — 30+ PAGINA'S! IB (3 boxen → box 1: 36,97%/49,50%!, box 2: AB ≥5% → 24,5%/33%!, box 3: forfaitair + Kerstarrest!), ondernemersfaciliteiten (urencriterium 1.225u!, zelfstandigenaftrek!, MKB 13,31%!, KIA!, FOR!), Vpb (19%/25,8%!, deelnemingsvrijstelling ≥5% VRIJGESTELD!, innovatiebox 9%!, DGA gebruikelijk loon €56.000!), BTW (21%/9%/0%!, KOR!, ICL/ICV verlegging!, import art. 23!), formeel (bezwaar 6 weken!, navordering 5 jaar!, boetes!), loon (WKR vrije ruimte!, bijtelling auto!, 30%-regeling expats!), sociaal (AOW 67!, WW!, WIA!, WTP!), internationaal (verdragen!, transfer pricing arm's length!, Pillar 2 → 15%!). HBO Fiscaal Recht, Accountancy — BELASTING = KANSEN!

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Samenvatting Fiscaal Recht — HBO 2026

UITGEBREIDE EDITIE — Inkomstenbelasting,
Vennootschapsbelasting, BTW, Formeel, Internationaal + 25
Oefenvragen

Complete Examenvoorbereiding — Premium Editie


Versie: 2026 — UITGEBREIDE PREMIUM EDITIE
Geschikt voor: HBO Fiscaal Recht, Accountancy, Bedrijfseconomie
Inhoud: IB + Vpb + BTW + formeel belastingrecht + internationaal + 25 oefenvragen
Omvang: 30+ pagina's




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, DEEL 1: INKOMSTENBELASTING (IB)

1.1 Boxenstelsel

Inkomstenbelasting = belasting op INKOMEN van natuurlijke personen!


3-boxenstelsel:
→ Box 1: belastbaar inkomen uit WERK en WONING!
Schijven 2026:
€0 - €38.441: 36,97%!
€38.441+: 49,50%!
→ Progressief: meer verdienen → hoger TARIEF!
→ Heffingskortingen: algemeen, arbeidskorting → MINDER betalen!


→ Box 2: belastbaar inkomen uit AANMERKELIJK BELANG!
→ AB: ≥5% aandelen in BV → DGA!
→ Dividend + vervreemdingswinst!
→ Tarief 2026: 24,5% (tot €67.000) / 33% (daarboven!)


→ Box 3: belastbaar inkomen uit SPAREN en BELEGGEN!
→ Forfaitair rendement: fictief rendement op vermogen!
→ Heffingsvrij vermogen: ±€57.000 (2026!)
→ Tarief: 36% over FORFAITAIR rendement!
→ Kerstarrest (2021): Hoge Raad → oud systeem ONRECHTVAARDIG!
→ Nieuw stelsel: werkelijk rendement → in ontwikkeling!


→ Verliesverrekening box 1: carry-forward onbeperkt (vanaf 2022!)
→ Persoonsgebonden aftrek: alimentatie, zorgkosten, giften, studiekosten!
→ Eigenwoningforfait: bijtelling eigen woning (0,35% WOZ!)
→ Hypotheekrenteaftrek: AFTREKBAAR (annuïtair, max 30 jaar!)
→ Afbouw: maximaal aftrekbaar tarief daalt!

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Subjects

  • fiscaal recht
  • hbo
  • uitgebreid
  • inkomstenbelasting
  • vpb
  • btw
  • loonheffing
  • dga
  • box 1 2 3
  • transfer pricing
  • internationaal
  • belastingrecht
  • premium
  • samenvatting

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