{"id":506,"date":"2018-07-02T14:14:57","date_gmt":"2018-07-02T12:14:57","guid":{"rendered":"https:\/\/atheoffice.be\/?p=506"},"modified":"2018-07-02T15:26:45","modified_gmt":"2018-07-02T13:26:45","slug":"voor-u-op-vakantie-gaat","status":"publish","type":"post","link":"https:\/\/atheoffice.be\/nl\/voor-u-op-vakantie-gaat\/","title":{"rendered":"Voor u op vakantie gaat&#8230;"},"content":{"rendered":"<p>BETAAL UW VOORAFBETALING BELASTINGEN V\u00d3\u00d3R 10 JULI<\/p>\n<p>In het kader van de hervorming van de vennootschapsbelasting werd het algemeen tarief verlaagd naar 29% en betalen kmo\u2019s 20% op de eerste 100.000 euro winst. Om die hervorming budgettair mogelijk te maken werd o.a. ook gesleuteld aan de vermeerdering bij een tekort aan voorafbetalingen. Voor vennootschappen die hun inkomstenbelastingen voor aanslagjaar 2019 (inkomsten 2018) niet of onvoldoende voorafbetalen is een vermeerdering met <strong><u>6,75<\/u><\/strong><strong><u>%<\/u><\/strong> van toepassing. Voor aanslagjaar 2018 (inkomsten 2017) was dat nog 2,25%.<\/p>\n<p>De eerste twee voorafbetalingen van het jaar leveren <strong><u>meer<\/u><\/strong> voordeel op dan de vermeerdering van 6,75% :<\/p>\n<ul class=\"tcb-styled-list\">\n<li class=\"thrv-styled-list-item\" data-css=\"\"><span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">de betaling van april geeft een voordeel van 9%<\/span><\/li>\n<li class=\"thrv-styled-list-item\" data-css=\"\">check<span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">de betaling van juli geeft een voordeel van <strong><u>7,5%<\/u><\/strong><\/span><\/li>\n<\/ul>\n<p>Met de betalingen van oktober en december is het voordeel <strong><u>lager<\/u><\/strong> dan de vermeerdering: respectievelijk 6% en 4,5%.<\/p>\n<p>In specifieke gevallen moet er geen belasting vooraf betaald worden:<\/p>\n<ul class=\"tcb-styled-list\">\n<li class=\"thrv-styled-list-item\" data-css=\"\"><span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">Startende vennootschappen zijn gedurende de eerste drie boekjaren vrijgesteld van deze vermeerdering. Zij hoeven dus geen voorafbetalingen te doen.<\/span><\/li>\n<li class=\"thrv-styled-list-item\" data-css=\"\">check<span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">U moet ook geen voorafbetalingen doen ingeval van verlies of indien ingevolge bepaalde fiscale aftrekken (investeringsaftrek, innovatieaftrek, overgedragen verliezen&#8230;) er geen belastbare winst overblijft.<\/span><\/li>\n<\/ul>\n<p>Is geen van deze specifieke situaties van toepassing, dan is het voordeliger om v\u00f3\u00f3r 10 juli nog een storting te doen!&nbsp;<\/p>\n<p data-css=\"tve-u-1645aee83eb\">Bron afbeelding: De Standaard<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BETAAL UW VOORAFBETALING BELASTINGEN V\u00d3\u00d3R 10 JULI In het kader van de hervorming van de vennootschapsbelasting werd het algemeen tarief verlaagd naar 29% en betalen kmo\u2019s 20% op de eerste 100.000 euro winst. Om die hervorming budgettair mogelijk te maken werd o.a. ook gesleuteld aan de vermeerdering bij een tekort aan voorafbetalingen. Voor vennootschappen die &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/atheoffice.be\/nl\/voor-u-op-vakantie-gaat\/\" class=\"more-link\">Lees verder <span class=\"screen-reader-text\">&#8220;Voor u op vakantie gaat&#8230;&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","tve_updated_post":"<div class=\"thrv_wrapper thrv_text_element tve_empty_dropzone\"><p>BETAAL UW VOORAFBETALING BELASTINGEN V\u00d3\u00d3R 10 JULI<\/p><p>In het kader van de hervorming van de vennootschapsbelasting werd het algemeen tarief verlaagd naar 29% en betalen kmo\u2019s 20% op de eerste 100.000 euro winst. Om die hervorming budgettair mogelijk te maken werd o.a. ook gesleuteld aan de vermeerdering bij een tekort aan voorafbetalingen. Voor vennootschappen die hun inkomstenbelastingen voor aanslagjaar 2019 (inkomsten 2018) niet of onvoldoende voorafbetalen is een vermeerdering met <strong><u>6,75<\/u><\/strong><strong><u>%<\/u><\/strong> van toepassing. Voor aanslagjaar 2018 (inkomsten 2017) was dat nog 2,25%.<\/p><p>De eerste twee voorafbetalingen van het jaar leveren <strong><u>meer<\/u><\/strong> voordeel op dan de vermeerdering van 6,75% :<\/p><\/div><div class=\"thrv_wrapper thrv-styled_list\" data-icon-code=\"icon-check\" data-css=\"tve-u-1645ae84624\"><ul class=\"tcb-styled-list\"><li class=\"thrv-styled-list-item\" data-css=\"\"><div class=\"tcb-styled-list-icon\"><div class=\"thrv_wrapper thrv_icon tve_no_drag tcb-no-delete tcb-no-clone tcb-no-save tcb-icon-inherit-style\" data-css=\"\"><svg class=\"tcb-icon\" viewBox=\"0 0 32 32\" data-name=\"checkcheck\">\n<path d=\"M29.333 10.267c0 0.4-0.133 0.8-0.533 1.2l-14.8 14.8c-0.267 0.267-0.667 0.4-1.067 0.4s-0.933-0.133-1.2-0.533l-2.4-2.267-6.267-6.267c-0.267-0.267-0.4-0.667-0.4-1.2s0.133-0.8 0.533-1.2l2.4-2.4c0.267-0.133 0.667-0.4 1.067-0.4s0.8 0.133 1.2 0.533l5.067 5.067 11.2-11.333c0.267-0.267 0.667-0.533 1.2-0.533 0.4 0 0.8 0.133 1.2 0.533l2.4 2.4c0.267 0.267 0.4 0.667 0.4 1.2z\"><\/path>\n<\/svg><\/div><\/div><span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">de betaling van april geeft een voordeel van 9%<\/span><\/li><li class=\"thrv-styled-list-item\" data-css=\"\"><div class=\"tcb-styled-list-icon\"><div class=\"thrv_wrapper thrv_icon tve_no_drag tcb-no-delete tcb-no-clone tcb-no-save tcb-icon-inherit-style\" data-css=\"tve-u-1645ae752f6\"><svg class=\"tcb-icon\" viewBox=\"0 0 32 32\" data-name=\"checkcheck\">\n<title>check<\/title>\n<path d=\"M29.333 10.267c0 0.4-0.133 0.8-0.533 1.2l-14.8 14.8c-0.267 0.267-0.667 0.4-1.067 0.4s-0.933-0.133-1.2-0.533l-2.4-2.267-6.267-6.267c-0.267-0.267-0.4-0.667-0.4-1.2s0.133-0.8 0.533-1.2l2.4-2.4c0.267-0.133 0.667-0.4 1.067-0.4s0.8 0.133 1.2 0.533l5.067 5.067 11.2-11.333c0.267-0.267 0.667-0.533 1.2-0.533 0.4 0 0.8 0.133 1.2 0.533l2.4 2.4c0.267 0.267 0.4 0.667 0.4 1.2z\"><\/path>\n<\/svg><\/div><\/div><span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">de betaling van juli geeft een voordeel van <strong><u>7,5%<\/u><\/strong><\/span><\/li><\/ul><\/div><div class=\"thrv_wrapper thrv_text_element tve_empty_dropzone\"><p>Met de betalingen van oktober en december is het voordeel <strong><u>lager<\/u><\/strong> dan de vermeerdering: respectievelijk 6% en 4,5%.<\/p><p>In specifieke gevallen moet er geen belasting vooraf betaald worden:<\/p><\/div><div class=\"thrv_wrapper thrv-styled_list\" data-icon-code=\"icon-check\" data-css=\"tve-u-1645aecd0e8\"><ul class=\"tcb-styled-list\"><li class=\"thrv-styled-list-item\" data-css=\"\"><div class=\"tcb-styled-list-icon\"><div class=\"thrv_wrapper thrv_icon tve_no_drag tcb-no-delete tcb-no-clone tcb-no-save tcb-icon-inherit-style\" data-css=\"\"><svg class=\"tcb-icon\" viewBox=\"0 0 32 32\" data-name=\"checkcheck\">\n<path d=\"M29.333 10.267c0 0.4-0.133 0.8-0.533 1.2l-14.8 14.8c-0.267 0.267-0.667 0.4-1.067 0.4s-0.933-0.133-1.2-0.533l-2.4-2.267-6.267-6.267c-0.267-0.267-0.4-0.667-0.4-1.2s0.133-0.8 0.533-1.2l2.4-2.4c0.267-0.133 0.667-0.4 1.067-0.4s0.8 0.133 1.2 0.533l5.067 5.067 11.2-11.333c0.267-0.267 0.667-0.533 1.2-0.533 0.4 0 0.8 0.133 1.2 0.533l2.4 2.4c0.267 0.267 0.4 0.667 0.4 1.2z\"><\/path>\n<\/svg><\/div><\/div><span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">Startende vennootschappen zijn gedurende de eerste drie boekjaren vrijgesteld van deze vermeerdering. Zij hoeven dus geen voorafbetalingen te doen.<\/span><\/li><li class=\"thrv-styled-list-item\" data-css=\"\"><div class=\"tcb-styled-list-icon\"><div class=\"thrv_wrapper thrv_icon tve_no_drag tcb-no-delete tcb-no-clone tcb-no-save tcb-icon-inherit-style\" data-css=\"tve-u-1645aebc573\"><svg class=\"tcb-icon\" viewBox=\"0 0 32 32\" data-name=\"checkcheck\">\n<title>check<\/title>\n<path d=\"M29.333 10.267c0 0.4-0.133 0.8-0.533 1.2l-14.8 14.8c-0.267 0.267-0.667 0.4-1.067 0.4s-0.933-0.133-1.2-0.533l-2.4-2.267-6.267-6.267c-0.267-0.267-0.4-0.667-0.4-1.2s0.133-0.8 0.533-1.2l2.4-2.4c0.267-0.133 0.667-0.4 1.067-0.4s0.8 0.133 1.2 0.533l5.067 5.067 11.2-11.333c0.267-0.267 0.667-0.533 1.2-0.533 0.4 0 0.8 0.133 1.2 0.533l2.4 2.4c0.267 0.267 0.4 0.667 0.4 1.2z\"><\/path>\n<\/svg><\/div><\/div><span class=\"thrv-advanced-inline-text tve_editable tcb-styled-list-icon-text tcb-no-delete tcb-no-save\" data-css=\"\">U moet ook geen voorafbetalingen doen ingeval van verlies of indien ingevolge bepaalde fiscale aftrekken (investeringsaftrek, innovatieaftrek, overgedragen verliezen...) er geen belastbare winst overblijft.<br><\/span><\/li><\/ul><\/div><div class=\"thrv_wrapper thrv_text_element tve_empty_dropzone\"><p>Is geen van deze specifieke situaties van toepassing, dan is het voordeliger om v\u00f3\u00f3r 10 juli nog een storting te doen!&nbsp;<\/p><\/div><div class=\"thrv_wrapper thrv_text_element tve_empty_dropzone\" data-css=\"tve-u-1645aeea518\"><p data-css=\"tve-u-1645aee83eb\">Bron afbeelding: De Standaard<\/p><\/div>","tve_custom_css":"@media (min-width: 300px){[data-css=\"tve-u-1645aeea518\"] { margin-top: 30px !important; }#tve_editor [data-css=\"tve-u-1645aee83eb\"] { font-size: 12px !important; }[data-css=\"tve-u-1645aecd0e8\"] { margin-top: -20px !important; }#tve_editor [data-css=\"tve-u-1645ae84624\"] > ul > li { margin-bottom: 0px !important; }[data-css=\"tve-u-1645ae84624\"] { margin-top: -20px !important; }}","tve_user_custom_css":"","tve_globals":{"e":"1","font_cls":[]},"tcb2_ready":1,"tcb_editor_enabled":1,"tve_landing_page":"","_tve_header":"","_tve_footer":""},"categories":[7],"tags":[],"class_list":["post-506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vennootschapsbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Voor u op vakantie gaat&#8230; - @TheOffice<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/atheoffice.be\/nl\/voor-u-op-vakantie-gaat\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Voor u op vakantie gaat&#8230; - @TheOffice\" \/>\n<meta property=\"og:description\" content=\"BETAAL UW VOORAFBETALING BELASTINGEN V\u00d3\u00d3R 10 JULI In het kader van de hervorming van de vennootschapsbelasting werd het algemeen tarief verlaagd naar 29% en betalen kmo\u2019s 20% op de eerste 100.000 euro winst. Om die hervorming budgettair mogelijk te maken werd o.a. ook gesleuteld aan de vermeerdering bij een tekort aan voorafbetalingen. Voor vennootschappen die &hellip; Lees verder &quot;Voor u op vakantie gaat&#8230;&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/atheoffice.be\/nl\/voor-u-op-vakantie-gaat\/\" \/>\n<meta property=\"og:site_name\" content=\"@TheOffice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aTheOffice\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-02T12:14:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-07-02T13:26:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/atheoffice.be\/wp-content\/uploads\/2018\/07\/image1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"699\" \/>\n\t<meta property=\"og:image:height\" content=\"490\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Gaby\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gaby\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/atheoffice.be\\\/nl\\\/voor-u-op-vakantie-gaat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atheoffice.be\\\/nl\\\/voor-u-op-vakantie-gaat\\\/\"},\"author\":{\"name\":\"Gaby\",\"@id\":\"https:\\\/\\\/atheoffice.be\\\/#\\\/schema\\\/person\\\/bde1e1b492ca2e7d5c6e6e720b0b601b\"},\"headline\":\"Voor u op vakantie gaat&#8230;\",\"datePublished\":\"2018-07-02T12:14:57+00:00\",\"dateModified\":\"2018-07-02T13:26:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/atheoffice.be\\\/nl\\\/voor-u-op-vakantie-gaat\\\/\"},\"wordCount\":206,\"publisher\":{\"@id\":\"https:\\\/\\\/atheoffice.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/atheoffice.be\\\/nl\\\/voor-u-op-vakantie-gaat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/atheoffice.be\\\/wp-content\\\/uploads\\\/2018\\\/07\\\/image1.jpeg\",\"articleSection\":[\"Vennootschapsbelasting\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/atheoffice.be\\\/nl\\\/voor-u-op-vakantie-gaat\\\/\",\"url\":\"https:\\\/\\\/atheoffice.be\\\/nl\\\/voor-u-op-vakantie-gaat\\\/\",\"name\":\"Voor u op vakantie gaat&#8230; 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