{"id":53,"date":"2017-02-17T17:12:04","date_gmt":"2017-02-17T16:12:04","guid":{"rendered":"http:\/\/atheoffice.be\/?p=53"},"modified":"2017-02-27T13:31:45","modified_gmt":"2017-02-27T12:31:45","slug":"de-nieuwe-innovatie-aftrek-opportuniteit-voor-it-bedrijven","status":"publish","type":"post","link":"https:\/\/atheoffice.be\/nl\/de-nieuwe-innovatie-aftrek-opportuniteit-voor-it-bedrijven\/","title":{"rendered":"De nieuwe innovatie-aftrek: een opportuniteit voor IT-bedrijven"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":136,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","tve_updated_post":"<div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><style type=\"text\/css\">p.p1 {margin: 0.0px 0.0px 8.0px 0.0px; font: 11.0px Calibri; -webkit-text-stroke: #000000}\np.p2 {margin: 0.0px 0.0px 8.0px 0.0px; font: 11.0px Calibri; -webkit-text-stroke: #000000; min-height: 13.0px}\nspan.s1 {font-kerning: none}<\/style><p style=\"margin-bottom: 0px !important;\">Op 2 februari 2017 werd door het parlement de wet goedgekeurd waarbij een fiscale aftrek voor innovatie-inkomsten werd ingevoerd.<\/p><p style=\"margin-bottom: 20px !important;\">Deze aftrek geldt reeds voor inkomsten die gerealiseerd werden vanaf 1 juli 2016 en kan dus ook al van toepassing zijn voor het voorbije boekjaar.&nbsp;<\/p><p style=\"margin-bottom: 10px !important;\">De inkomsten die voor de aftrek in aanmerking komen moeten betrekking hebben op intellectuele eigendomsrechten, meer specifiek:<\/p><p style=\"margin-bottom: 0px !important;\">1\/ octrooien of aanvullend beschermingscertificaten<\/p><p style=\"margin-bottom: 0px !important;\">2\/ kwekersrechten<\/p><p style=\"margin-bottom: 0px !important;\">3\/ weesgeneesmiddelen<\/p><p style=\"margin-bottom: 0px !important;\">4\/ data- of marktexclusiviteit<\/p><p>5\/ auteursrechtelijk beschermde computerprogramma\u2019s of software<\/p><p>Het is deze laatste categorie die voor de vele IT-bedrijven interessante perspectieven biedt. Ook software die ontwikkeld werd voor de verbetering van interne bedrijfs- en productieprocessen kan in aanmerking komen voor de aftrek.<\/p><p>De aftrek bedraagt 85% van de kwalificerende netto-inkomsten, maar er zijn toch enkele belangrijke aandachtspunten :<\/p><div class=\"thrv_wrapper thrv_bullets_shortcode\">\n<ul class=\"tve_ul tve_ul1 tve_blue\">\n<li class=\"\">De software moet het resultaat zijn van een onderzoeks- of ontwikkelingsproject zoals gedefinieerd voor de vrijstelling van de bedrijfsvoorheffing O&amp;O<\/li>\n<li class=\"\">De software mag nog geen inkomsten voortgebracht hebben v\u00f3\u00f3r 1 juli 2016<\/li><li class=\"\">De aftrek wordt beperkt indien de software slechts gedeeltelijk door de onderneming werd ontwikkeld.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"thrv_wrapper thrv_contentbox_shortcode\" data-tve-style=\"4\">\n<div class=\"tve_cb tve_cb4 tve_blue\">\n<div class=\"tve_hd\">\n<span><\/span>\n<\/div>\n<div class=\"tve_cb_cnt tve_empty_dropzone\">\n<p style=\"margin-bottom: 10px !important;\">Om van deze aftrek te kunnen genieten is het van cruciaal belang om te kunnen beschikken over bewijskrachtige gegevens en documentatie, zowel wat inkomsten en gerelateerde uitgaven betreft.<\/p><p style=\"margin-bottom: 10px !important;\"><a href=\"http:\/\/atheoffice.be\/contact\/\" class=\"\">Uiteraard kan ons kantoor U begeleiden bij deze administratieve verplichtingen.&nbsp;<\/a><\/p><p style=\"margin-bottom: 0px !important;\">Dit is een niet te missen opportuniteit !<\/p>\n<\/div>\n<\/div>\n<\/div>","tve_custom_css":"","tve_user_custom_css":"","tve_globals":{"e":"1","font_cls":[]},"tcb2_ready":0,"tcb_editor_enabled":0,"tve_landing_page":"","_tve_header":"","_tve_footer":""},"categories":[7],"tags":[],"class_list":["post-53","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 - 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