Ondernemingsfiscaliteit:
Inhoud
Inleiding ................................................................................................................................................... 1
Directe belastingen ............................................................................................................................. 1
Indirecte belastingen ........................................................................................................................... 2
Wetboek van de met Inkomstenbelastingen Gelijkgestelde Belastingen (WIGB) .............................. 2
Harmonized Reporting Format (HRF) .................................................................................................. 3
Primauteit boekhoudrecht Art.24 derde lid ........................................................................................ 3
Aangifte Vennootschapsbelasting + toelichting .................................................................................. 4
Voorbeeldjaarrekening........................................................................................................................ 4
Onderworpen vennootschappen ............................................................................................................ 5
Art.179: Binnenlandse vennootschappen ........................................................................................... 5
Art. 180: Niet onderworpen – met winstoogmerk.............................................................................. 5
Art.181: Niet onderworpen – zonder winstoogmerk .......................................................................... 5
Art. 182: Niet onderworpen – zonder winstoogmerk: Verrichting van winstgevende aard............... 6
Algemene bepalingen en winstbegrip ..................................................................................................... 7
Art. 183: Inkomsten & winst ............................................................................................................... 7
Art. 26: Transferpricing ..................................................................................................................... 11
Art. 25: Voordeel van alle aarden ..................................................................................................... 11
Art. 25/1: “Carry-back system” ......................................................................................................... 11
Art. 26: Verleende abnormale of goedgunstige voordelen .............................................................. 13
Art. 183 bis: Belastingfraude of -ontwijking...................................................................................... 17
Art. 184: Gestort kapitaal .................................................................................................................. 19
Art 184quater: Liquidatiereserve ...................................................................................................... 22
Belastinggrondslag ................................................................................................................................ 23
Art. 185, § 1: Belastinggrondslag....................................................................................................... 23
Art. 182, § 2 Abnormale of goedgunstige voordelen: Onafhankelijke vennootschappen ................ 26
Art. 182, § 3: Buitenlandse vennootschappen .................................................................................. 28
Art. 185/1: “Exit tax” ......................................................................................................................... 29
Art. 185bis, § 1: Beleggingsvennootschappen .................................................................................. 29
Art. 186: Inkoop eigen aandelen ....................................................................................................... 31
Art. 187: Scheidingsaandeel .............................................................................................................. 34
Art. 188: Scheidingsaandeel: gestort kapitaal ................................................................................... 36
Vrijgestelde inkomsten.......................................................................................................................... 37
Art. 190: Meerwaarden ..................................................................................................................... 37
, PERSONENBELASTING ....................................................................................................................... 38
Beroepsinkomen: .............................................................................................................................. 38
Art. 43: Meerwaarden ....................................................................................................................... 38
Art. 44 § 1: Herwaarderingsmeerwaarden........................................................................................ 39
Art. 44 § 3: Beleggingsvennootschappen .......................................................................................... 42
Art. 44bis: Bedrijfsvoertuigen ........................................................................................................... 42
Art. 44ter: Binnenschepen ................................................................................................................ 44
Art. 47: Gespreide taxatie ................................................................................................................. 46
+ OEFENINGENVIDEO .................................................................................................................... 46
Art. 122: Programmawet ................................................................................................................... 50
Art. 190: Onaantastbaarheidsvoorwaarde........................................................................................ 50
Art. 192: Vrijstelling van meerwaarden op aandelen ....................................................................... 51
Vrijgestelde gewestelijke steunmaatregelen ........................................................................................ 53
Art. 193bis: Subsidies ........................................................................................................................ 53
Art. 193quater: Premie, en de kapitaal- of interestsubsidies op (I)MVA .......................................... 54
Art. 194: Voorzieningen..................................................................................................................... 54
Art. 194bis: Verzekeringspremies ..................................................................................................... 55
Art. 194ter: Tax shelter ..................................................................................................................... 55
Document: Commissie voor boekhoudkundige normen .............................................................. 57
Art. 194ter/1: Podiumkunsten .......................................................................................................... 62
Art. 194ter/3: Videospellen ............................................................................................................... 62
Art. 194quinquies: Innovatie-inkomsten........................................................................................... 63
Art. 194sexies: Financieringskostensurplus ...................................................................................... 63
Art. 194septies: Groepsbijdrage-overeenkomst ............................................................................... 63
Vaststelling van het netto-inkomen personenbelasting: beroepskosten ............................................. 64
Art. 194octies: Winstbegrip: Personenbelasting............................................................................... 64
Art. 49: Aftrekbare beroepskosten.................................................................................................... 64
Art. 50: Redelijkheidsprincipe ........................................................................................................... 65
Art. 51: Forfait ................................................................................................................................... 66
Art. 52: Beroepskosten ...................................................................................................................... 66
Art. 52bis: Onder voorwaarden beroepskosten................................................................................ 67
Art. 52ter: Mobiliteitsvergoeding ...................................................................................................... 67
Art. 53: Geen beroepskosten ............................................................................................................ 67
Art. 54: Belastingparadijs als tegenpartij .......................................................................................... 71
Art.55: Interesten .............................................................................................................................. 72
Art. 56: Uitzonderingen op interesten .............................................................................................. 72
, Art. 57: Beroepskosten + fiche en opgave ........................................................................................ 73
PERSONENBELASTING ....................................................................................................................... 74
Art. 30: Soorten kosten eigen aan de werkgever .............................................................................. 74
Art. 31: Kosten eigen aan de werkgever ........................................................................................... 74
Art. 59: Extra beroepskosten ............................................................................................................. 74
Art. 60: Uitkeren pensioenen ............................................................................................................ 77
Art. 61: Afschrijvingen ....................................................................................................................... 77
Art. 62: Bijkomende kosten ............................................................................................................... 78
Art. 63: Afschrijven IMVA .................................................................................................................. 79
Art. 63/1: Afschrijven oplaadstations elektrische wagens ................................................................ 79
Art. 64: Degressieve afschijvingsmethode ........................................................................................ 79
Art. 64bis: Versnelde afschijvingsmethode ....................................................................................... 79
Art. 64ter: Gestimuleerde beroepskosten ........................................................................................ 81
Art. 65: Niet volledig aftrekbare auto’s ............................................................................................. 83
Art. 66: Beperkte aftrekbaarheid auto’s (CO2-uitstoot) .................................................................... 84
Vaststelling van het netto-inkomen personenbelasting: Economische vrijstelling .............................. 89
Art. 67: Diensthoofd uitvoer / integrale kwaliteitszorg .................................................................... 89
Art. 67bis: Stage in de onderneming ................................................................................................. 89
Art. 67ter: Bijkomend personeel ....................................................................................................... 89
Art. 67quater: Eenheidsstatuut ......................................................................................................... 90
Art. 67quiquies: Compensatievergoedingen ..................................................................................... 91
Art. 68: Investeringsaftrek - definitie ................................................................................................ 91
Art. 69: Investeringsaftrek – werking ................................................................................................ 92
Art. 70: Gespreide investeringsaftrek ............................................................................................... 94
Art. 71: Aanvullende aftrek ............................................................................................................... 94
Art. 72: Investeringsaftrek - onvoldoende winst............................................................................... 95
Art. 73: Investeringsaftrek - minder- en meerwaarden .................................................................... 95
Art.74: Forfaitaire afschrijvingen....................................................................................................... 95
Art. 75: Investeringsaftrek niet van toepassing ................................................................................ 95
Art 76: Uitzondering .......................................................................................................................... 96
Art. 77: Koninklijk besluit .................................................................................................................. 96
Vaststelling van het netto-inkomen personenbelasting: Beroepsverliezen ......................................... 97
Art. 78: Beroepsverliezen .................................................................................................................. 97
Art. 79: Beroepsverliezen: verkregen abnormale of goedgunstige voordelen ................................. 97
VENNOOTSCHAPSBELASTING ............................................................................................................ 99
Vaststelling van het netto-inkomen ...................................................................................................... 99
, Beroepskosten ................................................................................................................................... 99
Art. 195: Gelijkstelling bedrijfsleiders en werknemers ..................................................................... 99
Art. 195/1: Werkelijke kosten ......................................................................................................... 100
Art. 196: Afschrijven autovoertuigen .............................................................................................. 100
Art. 197: Kostenfiche ....................................................................................................................... 102
Art. 198: Niet als beroepskosten aangemerkt ................................................................................ 102
Art. 198/1: Financieringskostensurplus .......................................................................................... 110
Art. 198bis: Aangeschafte voertuigen voor 01/01/2018 ................................................................ 114
Aftrek van vrijgestelde inkomsten .................................................................................................. 115
Art. 198quater: Niet van toepassing in VB ...................................................................................... 115
Art. 199: Giften ................................................................................................................................ 115
Art. 200: Maximumbedrag giften .................................................................................................... 115
Art. 201: Investeringsaftrek ............................................................................................................. 115
Aftrekken van belastbare winst ...................................................................................................... 117
Art. 202: Definitief belast inkomen (DBI) ........................................................................................ 117
Art. 203: Taxatievoorwaarde ........................................................................................................... 119
Art. 204: Bruteringsregel ................................................................................................................. 120
Art. 205: Vermijding dubbele aftrek winst buitenland ................................................................... 121
Aftrek voor innovatie-inkomsten .................................................................................................... 122
+ OEFENINGENVIDEO .................................................................................................................. 122
Art 205/1: Aftrek voor innovatie-inkomsten ................................................................................... 122
Art. 205/2: Berekening aftrek innovatie-inkomsten ....................................................................... 124
Art. 205/3: Nexus formule............................................................................................................... 125
Art. 205/5: Aftrek van de groepsbijdrage ....................................................................................... 127
Aftrek voor risicokapitaal ................................................................................................................ 132
+ OEFENINGENVIDEO .................................................................................................................. 132
Art. 205bis: Notionele interestaftrek .............................................................................................. 132
Art. 205ter: Berekening notionele interest: .................................................................................... 134
Art. 205quater: Tarieven aftrek voor risicokapitaal ........................................................................ 135
Art. 205septies: Bijlage .................................................................................................................... 135
Art. 205octies: Uitgesloten voor de aftrek van risicokapitaal ......................................................... 136
Vorige verliezen ............................................................................................................................... 137
Art. 206: Vorige verliezen ................................................................................................................ 137
Gemene bepalingen betreffende de aftrekken............................................................................... 140
+ OEFENINGENVIDEO .................................................................................................................. 140
Art. 207: Gemene bepalingen betreffende de aftrekken ................................................................ 140
Inhoud
Inleiding ................................................................................................................................................... 1
Directe belastingen ............................................................................................................................. 1
Indirecte belastingen ........................................................................................................................... 2
Wetboek van de met Inkomstenbelastingen Gelijkgestelde Belastingen (WIGB) .............................. 2
Harmonized Reporting Format (HRF) .................................................................................................. 3
Primauteit boekhoudrecht Art.24 derde lid ........................................................................................ 3
Aangifte Vennootschapsbelasting + toelichting .................................................................................. 4
Voorbeeldjaarrekening........................................................................................................................ 4
Onderworpen vennootschappen ............................................................................................................ 5
Art.179: Binnenlandse vennootschappen ........................................................................................... 5
Art. 180: Niet onderworpen – met winstoogmerk.............................................................................. 5
Art.181: Niet onderworpen – zonder winstoogmerk .......................................................................... 5
Art. 182: Niet onderworpen – zonder winstoogmerk: Verrichting van winstgevende aard............... 6
Algemene bepalingen en winstbegrip ..................................................................................................... 7
Art. 183: Inkomsten & winst ............................................................................................................... 7
Art. 26: Transferpricing ..................................................................................................................... 11
Art. 25: Voordeel van alle aarden ..................................................................................................... 11
Art. 25/1: “Carry-back system” ......................................................................................................... 11
Art. 26: Verleende abnormale of goedgunstige voordelen .............................................................. 13
Art. 183 bis: Belastingfraude of -ontwijking...................................................................................... 17
Art. 184: Gestort kapitaal .................................................................................................................. 19
Art 184quater: Liquidatiereserve ...................................................................................................... 22
Belastinggrondslag ................................................................................................................................ 23
Art. 185, § 1: Belastinggrondslag....................................................................................................... 23
Art. 182, § 2 Abnormale of goedgunstige voordelen: Onafhankelijke vennootschappen ................ 26
Art. 182, § 3: Buitenlandse vennootschappen .................................................................................. 28
Art. 185/1: “Exit tax” ......................................................................................................................... 29
Art. 185bis, § 1: Beleggingsvennootschappen .................................................................................. 29
Art. 186: Inkoop eigen aandelen ....................................................................................................... 31
Art. 187: Scheidingsaandeel .............................................................................................................. 34
Art. 188: Scheidingsaandeel: gestort kapitaal ................................................................................... 36
Vrijgestelde inkomsten.......................................................................................................................... 37
Art. 190: Meerwaarden ..................................................................................................................... 37
, PERSONENBELASTING ....................................................................................................................... 38
Beroepsinkomen: .............................................................................................................................. 38
Art. 43: Meerwaarden ....................................................................................................................... 38
Art. 44 § 1: Herwaarderingsmeerwaarden........................................................................................ 39
Art. 44 § 3: Beleggingsvennootschappen .......................................................................................... 42
Art. 44bis: Bedrijfsvoertuigen ........................................................................................................... 42
Art. 44ter: Binnenschepen ................................................................................................................ 44
Art. 47: Gespreide taxatie ................................................................................................................. 46
+ OEFENINGENVIDEO .................................................................................................................... 46
Art. 122: Programmawet ................................................................................................................... 50
Art. 190: Onaantastbaarheidsvoorwaarde........................................................................................ 50
Art. 192: Vrijstelling van meerwaarden op aandelen ....................................................................... 51
Vrijgestelde gewestelijke steunmaatregelen ........................................................................................ 53
Art. 193bis: Subsidies ........................................................................................................................ 53
Art. 193quater: Premie, en de kapitaal- of interestsubsidies op (I)MVA .......................................... 54
Art. 194: Voorzieningen..................................................................................................................... 54
Art. 194bis: Verzekeringspremies ..................................................................................................... 55
Art. 194ter: Tax shelter ..................................................................................................................... 55
Document: Commissie voor boekhoudkundige normen .............................................................. 57
Art. 194ter/1: Podiumkunsten .......................................................................................................... 62
Art. 194ter/3: Videospellen ............................................................................................................... 62
Art. 194quinquies: Innovatie-inkomsten........................................................................................... 63
Art. 194sexies: Financieringskostensurplus ...................................................................................... 63
Art. 194septies: Groepsbijdrage-overeenkomst ............................................................................... 63
Vaststelling van het netto-inkomen personenbelasting: beroepskosten ............................................. 64
Art. 194octies: Winstbegrip: Personenbelasting............................................................................... 64
Art. 49: Aftrekbare beroepskosten.................................................................................................... 64
Art. 50: Redelijkheidsprincipe ........................................................................................................... 65
Art. 51: Forfait ................................................................................................................................... 66
Art. 52: Beroepskosten ...................................................................................................................... 66
Art. 52bis: Onder voorwaarden beroepskosten................................................................................ 67
Art. 52ter: Mobiliteitsvergoeding ...................................................................................................... 67
Art. 53: Geen beroepskosten ............................................................................................................ 67
Art. 54: Belastingparadijs als tegenpartij .......................................................................................... 71
Art.55: Interesten .............................................................................................................................. 72
Art. 56: Uitzonderingen op interesten .............................................................................................. 72
, Art. 57: Beroepskosten + fiche en opgave ........................................................................................ 73
PERSONENBELASTING ....................................................................................................................... 74
Art. 30: Soorten kosten eigen aan de werkgever .............................................................................. 74
Art. 31: Kosten eigen aan de werkgever ........................................................................................... 74
Art. 59: Extra beroepskosten ............................................................................................................. 74
Art. 60: Uitkeren pensioenen ............................................................................................................ 77
Art. 61: Afschrijvingen ....................................................................................................................... 77
Art. 62: Bijkomende kosten ............................................................................................................... 78
Art. 63: Afschrijven IMVA .................................................................................................................. 79
Art. 63/1: Afschrijven oplaadstations elektrische wagens ................................................................ 79
Art. 64: Degressieve afschijvingsmethode ........................................................................................ 79
Art. 64bis: Versnelde afschijvingsmethode ....................................................................................... 79
Art. 64ter: Gestimuleerde beroepskosten ........................................................................................ 81
Art. 65: Niet volledig aftrekbare auto’s ............................................................................................. 83
Art. 66: Beperkte aftrekbaarheid auto’s (CO2-uitstoot) .................................................................... 84
Vaststelling van het netto-inkomen personenbelasting: Economische vrijstelling .............................. 89
Art. 67: Diensthoofd uitvoer / integrale kwaliteitszorg .................................................................... 89
Art. 67bis: Stage in de onderneming ................................................................................................. 89
Art. 67ter: Bijkomend personeel ....................................................................................................... 89
Art. 67quater: Eenheidsstatuut ......................................................................................................... 90
Art. 67quiquies: Compensatievergoedingen ..................................................................................... 91
Art. 68: Investeringsaftrek - definitie ................................................................................................ 91
Art. 69: Investeringsaftrek – werking ................................................................................................ 92
Art. 70: Gespreide investeringsaftrek ............................................................................................... 94
Art. 71: Aanvullende aftrek ............................................................................................................... 94
Art. 72: Investeringsaftrek - onvoldoende winst............................................................................... 95
Art. 73: Investeringsaftrek - minder- en meerwaarden .................................................................... 95
Art.74: Forfaitaire afschrijvingen....................................................................................................... 95
Art. 75: Investeringsaftrek niet van toepassing ................................................................................ 95
Art 76: Uitzondering .......................................................................................................................... 96
Art. 77: Koninklijk besluit .................................................................................................................. 96
Vaststelling van het netto-inkomen personenbelasting: Beroepsverliezen ......................................... 97
Art. 78: Beroepsverliezen .................................................................................................................. 97
Art. 79: Beroepsverliezen: verkregen abnormale of goedgunstige voordelen ................................. 97
VENNOOTSCHAPSBELASTING ............................................................................................................ 99
Vaststelling van het netto-inkomen ...................................................................................................... 99
, Beroepskosten ................................................................................................................................... 99
Art. 195: Gelijkstelling bedrijfsleiders en werknemers ..................................................................... 99
Art. 195/1: Werkelijke kosten ......................................................................................................... 100
Art. 196: Afschrijven autovoertuigen .............................................................................................. 100
Art. 197: Kostenfiche ....................................................................................................................... 102
Art. 198: Niet als beroepskosten aangemerkt ................................................................................ 102
Art. 198/1: Financieringskostensurplus .......................................................................................... 110
Art. 198bis: Aangeschafte voertuigen voor 01/01/2018 ................................................................ 114
Aftrek van vrijgestelde inkomsten .................................................................................................. 115
Art. 198quater: Niet van toepassing in VB ...................................................................................... 115
Art. 199: Giften ................................................................................................................................ 115
Art. 200: Maximumbedrag giften .................................................................................................... 115
Art. 201: Investeringsaftrek ............................................................................................................. 115
Aftrekken van belastbare winst ...................................................................................................... 117
Art. 202: Definitief belast inkomen (DBI) ........................................................................................ 117
Art. 203: Taxatievoorwaarde ........................................................................................................... 119
Art. 204: Bruteringsregel ................................................................................................................. 120
Art. 205: Vermijding dubbele aftrek winst buitenland ................................................................... 121
Aftrek voor innovatie-inkomsten .................................................................................................... 122
+ OEFENINGENVIDEO .................................................................................................................. 122
Art 205/1: Aftrek voor innovatie-inkomsten ................................................................................... 122
Art. 205/2: Berekening aftrek innovatie-inkomsten ....................................................................... 124
Art. 205/3: Nexus formule............................................................................................................... 125
Art. 205/5: Aftrek van de groepsbijdrage ....................................................................................... 127
Aftrek voor risicokapitaal ................................................................................................................ 132
+ OEFENINGENVIDEO .................................................................................................................. 132
Art. 205bis: Notionele interestaftrek .............................................................................................. 132
Art. 205ter: Berekening notionele interest: .................................................................................... 134
Art. 205quater: Tarieven aftrek voor risicokapitaal ........................................................................ 135
Art. 205septies: Bijlage .................................................................................................................... 135
Art. 205octies: Uitgesloten voor de aftrek van risicokapitaal ......................................................... 136
Vorige verliezen ............................................................................................................................... 137
Art. 206: Vorige verliezen ................................................................................................................ 137
Gemene bepalingen betreffende de aftrekken............................................................................... 140
+ OEFENINGENVIDEO .................................................................................................................. 140
Art. 207: Gemene bepalingen betreffende de aftrekken ................................................................ 140
