{"id":48223,"date":"2024-04-24T17:33:27","date_gmt":"2024-04-24T15:33:27","guid":{"rendered":"https:\/\/limes-int.com\/?p=48223"},"modified":"2024-11-05T14:37:43","modified_gmt":"2024-11-05T13:37:43","slug":"looncorrectiesbevestigd30","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/looncorrectiesbevestigd30\/","title":{"rendered":"Nieuws omtrent 30%-regeling"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><b>De Kennisgroep van de Belastingdienst heeft gisteren het standpunt ingenomen dat de 30%-vergoeding, voor de toegang tot de overgangsregelingen, \u00f3\u00f3k in het relevante loontijdvak is genoten, wanneer de 30%-regeling met terugwerkende kracht -na een correctiebericht- is toegepast.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Voor de overgangsregelingen met betrekking tot:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de aftopping van de 30%-regeling<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de versobering van 30% naar 20% en 10%\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de afschaffing van de parti\u00eble buitenlandse belastingplicht<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">is relevant dat de 30%-regeling in het laatste loontijdvak van 2022 (voor de aftopping) respectievelijk 2023 (voor de andere twee regelingen) is toegepast.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Geruime tijd was onduidelijk of er ook toegang was tot de overgangsregelingen indien de 30%-regeling met terugwerkende kracht over de betreffende jaargrens heen was toegepast.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In het \u2018Besluit correctie 30%-regeling\u2019 van 21 december 2023 is ten aanzien van enkele situaties goedgekeurd dat er herstel kan plaatsvinden. Expliciet wordt de situatie genoemd waarbij de 30%-regeling niet vooruitlopend op de beschikking is toegepast.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De Belastingdienst heeft nu bevestigd dat een correctie, op basis van dit Besluit, ten aanzien van het relevante loontijdvak toegang geeft tot de overgangsregeling.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Door het ingenomen standpunt is het &#8216;oude&#8217; voordelige 30%-regeling regime nu dus ook van toepassing op werknemers voor wie de 30%-regeling pas met terugwerkende kracht in het relevante loontijdvak is toegepast.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":43859,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[9],"tags":[],"hf_cat_post":[],"class_list":["post-48223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/48223","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=48223"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/48223\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media\/43859"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=48223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=48223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=48223"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=48223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}