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Inkomstenbelasting

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Collegedictaat van 32 pagina's voor het vak Fiscale kennis aan de MBO Rijnland (Inkomstenbelasting)

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Fiscale Kennis
Bedrijfsadministratie
Deel 1 Inkomstenbelasting

, Algemene beginselen

Belastingplichtige = degene die belasting moet betalen
Binnenlandse belastingplichtige
Buitenlandse belastingplichtige


Onderscheid in 3 boxen
Box 1 – Inkomen uit werk en woning
Box 2 – Inkomen uit aanmerkelijk belang
Box 3 – Inkomen uit sparen en beleggen




2 Fiscale kennis bedrijfsadministratie – Schooljaar 2019/2020 – Inkomstenbelasting

, Start met IB

Wie is de belastingplichtige?

Fiscale partner
18 jaar
Een notarieel samenlevingscontract
Samen een kind
Kind van de partner erkend
Pensioenpartners
Samen eigenaar van het hoofdverblijf


Kinderen kunnen vanaf 27 jaar fiscaal partner zijn met hun één ouder.


3 Fiscale kennis bedrijfsadministratie – Schooljaar 2019/2020 – Inkomstenbelasting

, Box 1: Inkomen uit werk en woning

Belastbaar inkomen uit werk en woning Belastingpercentage v
niet-AOW-gerechtigde
Schijf Meer dan Niet meer dan


1 €20.384 36,65%
2 €20.384 €34.300 38,10%
3 €34.300 €68.507 38,10%
4 €68.507 51,75%
AOW-gerechtigden
Schijf 1: 18,75%
Schijf 2: 20,20%


4 Fiscale kennis bedrijfsadministratie – Schooljaar 2019/2020 – Inkomstenbelasting

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HBO Accountancy en vooropleiding MBO 3 en MBO 4 Bedrijfsadministrateur

Financieel administratief medewerker mbo3/Bedrijfsadministrateur mbo4 1ste en 2de jaar is gelijk. In het 1ste jaar stond ik cum laude, ben gediplomeerd met 2x 8 en 2x 9 op mijn eindlijst (LET OP GOED LEZEN WANT ER STAAN OOK DOCUMENTEN BIJ MET EXAMEN INFORMATIE MET WAT JE KAN VERWACHTEN DIT IS GEEN (WAAR HET SOMS WEL VOOR AANGEZIEN WORDT) EXAMENSAMENVATTING!!!) Vanaf schooljaar 2021/2022 HBO Bachelor Accountancy

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