MET INKOMSTEN
GELIJKGESTELDE
BELASTINGEN
Méhdi Zagheden
De Vlieger Marilyn
2024-2025
0
,Inhoudsopgave
1. Inleiding......................................................................................................................1
2. Verkeersbelasting.......................................................................................................1
2.1. Aan belasting onderworpen voertuigen...............................................................1
2.2. Belastbaar feit......................................................................................................3
2.2.1. Ontstaan belastingschuld...............................................................................3
2.2.2. Plaats gebruik bepaald belastbaarheid..........................................................3
2.2.3. Einde belastingschuld....................................................................................3
2.3. Belastingschuldigen.............................................................................................3
2.4. Heffingsgrondslag en tarief..................................................................................4
2.5. Procedure.............................................................................................................4
2.5.1. Vestiging........................................................................................................4
2.5.2. Bezwaar.........................................................................................................4
2.5.3. Controle.........................................................................................................5
2.6. Bevoegdheid lokale besturen...............................................................................5
3. Belasting op de inverkeerstelling...............................................................................5
3.1. Algemeen.............................................................................................................5
3.2. Belastbare voertuigen..........................................................................................5
3.3. Ontstaan belastingschuld.....................................................................................6
3.4. Belastbare grondslag...........................................................................................6
3.5. Procedure.............................................................................................................6
4. Kilometerheffing.........................................................................................................7
4.1. Algemeen.............................................................................................................7
4.2. Belastbare voertuigen..........................................................................................7
4.3. Belastbare wegen.................................................................................................7
4.4. Tarief....................................................................................................................7
4.5. Belastingschuldige...............................................................................................8
4.6. Vrijstellingen........................................................................................................8
4.7. Procedure.............................................................................................................8
5. Belasting op spelen en weddenschappen..................................................................8
5.1. Aan de belasting onderworpen spelen en weddenschappen...............................8
5.2. Grondslag belasting.............................................................................................9
5.3. Tarief....................................................................................................................9
5.4. Specifiek weddenschappen op paardenwedrennen.............................................9
1
, 5.5. Specifiek casinospelen.........................................................................................9
5.6. Belastingschulden..............................................................................................10
5.7. Bevoegdheid lokale besturen.............................................................................10
5.8. Procedure...........................................................................................................10
6. Belasting op automatische ontspanningstoestellen.................................................11
6.1. Algemeen...........................................................................................................11
6.2. Aan belasting onderworpen spelen en weddenschappen..................................11
6.3. Ontstaan belastingschuld...................................................................................11
6.4. Belastingschuldigen...........................................................................................12
6.5. Verplichtingen....................................................................................................12
6.6. Verboden ontspanningstoestellen......................................................................12
6.7. Bevoegdheden lokale besturen..........................................................................12
6.8. Procedure...........................................................................................................13
7. Toekenning aandelenopties......................................................................................13
7.1. Wettelijke grondslag...........................................................................................13
7.2. Belastbaar tijdstip..............................................................................................13
7.3. Tarief..................................................................................................................13
7.4. Belastbare grondslag.........................................................................................13
7.5. Sociale zekerheidsbijdrage.................................................................................14
7.6. Bedrijfsvoorheffing.............................................................................................14
8. Toekenning warrants................................................................................................14
8.1. Definitie..............................................................................................................14
8.2. Warrant aandelenopties....................................................................................14
9. Toekenning werknemersparticipaties.......................................................................14
9.1. Algemeen...........................................................................................................14
9.2. Belastingregime.................................................................................................15
9.2.1. Belastbaar feit..............................................................................................15
9.2.2. Belastbare grondslag...................................................................................15
9.2.3. Ontstaan belastingschuld.............................................................................15
9.2.4. Tarief............................................................................................................15
9.2.5. Belastingschuldigen.....................................................................................15
2
GELIJKGESTELDE
BELASTINGEN
Méhdi Zagheden
De Vlieger Marilyn
2024-2025
0
,Inhoudsopgave
1. Inleiding......................................................................................................................1
2. Verkeersbelasting.......................................................................................................1
2.1. Aan belasting onderworpen voertuigen...............................................................1
2.2. Belastbaar feit......................................................................................................3
2.2.1. Ontstaan belastingschuld...............................................................................3
2.2.2. Plaats gebruik bepaald belastbaarheid..........................................................3
2.2.3. Einde belastingschuld....................................................................................3
2.3. Belastingschuldigen.............................................................................................3
2.4. Heffingsgrondslag en tarief..................................................................................4
2.5. Procedure.............................................................................................................4
2.5.1. Vestiging........................................................................................................4
2.5.2. Bezwaar.........................................................................................................4
2.5.3. Controle.........................................................................................................5
2.6. Bevoegdheid lokale besturen...............................................................................5
3. Belasting op de inverkeerstelling...............................................................................5
3.1. Algemeen.............................................................................................................5
3.2. Belastbare voertuigen..........................................................................................5
3.3. Ontstaan belastingschuld.....................................................................................6
3.4. Belastbare grondslag...........................................................................................6
3.5. Procedure.............................................................................................................6
4. Kilometerheffing.........................................................................................................7
4.1. Algemeen.............................................................................................................7
4.2. Belastbare voertuigen..........................................................................................7
4.3. Belastbare wegen.................................................................................................7
4.4. Tarief....................................................................................................................7
4.5. Belastingschuldige...............................................................................................8
4.6. Vrijstellingen........................................................................................................8
4.7. Procedure.............................................................................................................8
5. Belasting op spelen en weddenschappen..................................................................8
5.1. Aan de belasting onderworpen spelen en weddenschappen...............................8
5.2. Grondslag belasting.............................................................................................9
5.3. Tarief....................................................................................................................9
5.4. Specifiek weddenschappen op paardenwedrennen.............................................9
1
, 5.5. Specifiek casinospelen.........................................................................................9
5.6. Belastingschulden..............................................................................................10
5.7. Bevoegdheid lokale besturen.............................................................................10
5.8. Procedure...........................................................................................................10
6. Belasting op automatische ontspanningstoestellen.................................................11
6.1. Algemeen...........................................................................................................11
6.2. Aan belasting onderworpen spelen en weddenschappen..................................11
6.3. Ontstaan belastingschuld...................................................................................11
6.4. Belastingschuldigen...........................................................................................12
6.5. Verplichtingen....................................................................................................12
6.6. Verboden ontspanningstoestellen......................................................................12
6.7. Bevoegdheden lokale besturen..........................................................................12
6.8. Procedure...........................................................................................................13
7. Toekenning aandelenopties......................................................................................13
7.1. Wettelijke grondslag...........................................................................................13
7.2. Belastbaar tijdstip..............................................................................................13
7.3. Tarief..................................................................................................................13
7.4. Belastbare grondslag.........................................................................................13
7.5. Sociale zekerheidsbijdrage.................................................................................14
7.6. Bedrijfsvoorheffing.............................................................................................14
8. Toekenning warrants................................................................................................14
8.1. Definitie..............................................................................................................14
8.2. Warrant aandelenopties....................................................................................14
9. Toekenning werknemersparticipaties.......................................................................14
9.1. Algemeen...........................................................................................................14
9.2. Belastingregime.................................................................................................15
9.2.1. Belastbaar feit..............................................................................................15
9.2.2. Belastbare grondslag...................................................................................15
9.2.3. Ontstaan belastingschuld.............................................................................15
9.2.4. Tarief............................................................................................................15
9.2.5. Belastingschuldigen.....................................................................................15
2
