{"id":47245,"date":"2023-11-07T13:48:02","date_gmt":"2023-11-07T12:48:02","guid":{"rendered":"https:\/\/limes-int.com\/?p=47245"},"modified":"2023-11-07T13:53:40","modified_gmt":"2023-11-07T12:53:40","slug":"veranderingen-in-box-2-per-2024","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/veranderingen-in-box-2-per-2024\/","title":{"rendered":"Veranderingen in box II per 2024"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:15px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><span style=\"font-weight: 400;\">Met ingang van 1 januari 2024 wordt het belastingtarief over inkomen uit box II (aanmerkelijk belang) aangepast. Het huidige belastingtarief bedraagt 26,9%. Vanaf 2024 zal een progressief tarief gelden, waarbij het inkomen uit aanmerkelijk belang tot een bedrag van \u20ac 67.000 belast wordt tegen 24,5% en het meerdere tegen 31%*.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mocht u overwegen een dividend uit te keren of aandelen te verkopen, houd er dan rekening mee dat het vanaf een inkomen uit aanmerkelijk belang van ongeveer \u20ac 106.000 voordeliger is om de transactie nog in 2023 plaats te laten vinden. De keerzijde is dat het bij een lager bedrag voordeliger is om nog even te wachten tot 2024, alvorens een uitkering plaats te laten vinden of aandelen te verkopen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">* In september 2023 is een motie aangenomen om het toptarief te verhogen tot 33%. Deze motie is nog niet omgezet in wetgeving.\u00a0<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":47241,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"hf_cat_post":[],"class_list":["post-47245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geen-onderdeel-van-een-categorie"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/47245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=47245"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/47245\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media\/47241"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=47245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=47245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=47245"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=47245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}