{"id":3152,"date":"2023-11-09T04:00:00","date_gmt":"2023-11-09T04:00:00","guid":{"rendered":"im-55582"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"premies-lijfrentevoorzieningen-2023","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/premies-lijfrentevoorzieningen-2023\/","title":{"rendered":"Premies lijfrentevoorzieningen 2023"},"content":{"rendered":"<p>Betaalde premies voor lijfrente-voorzieningen zijn onder voorwaarden aftrekbaar. De premies zijn aftrekbaar voor mensen die op 1 januari niet meer dan vijf jaar ouder zijn dan de AOW-leeftijd. De aftrek is begrensd op 30% van de premiegrondslag. De premiegrondslag is het totaal van de winst uit onderneming, het resultaat uit werkzaamheden, het loon uit dienstbetrekking en de ontvangen periodieke uitkeringen en verstrekkingen in het vorige jaar.&nbsp;De premiegrondslag bedraagt maximaal &euro; 128.810 in 2023 en wordt verminderd met een bedrag van &euro; 13.646.&nbsp;De aftrekbare premie bedraagt maximaal &euro; 34.550. Wie in de voorgaande tien jaar minder dan het maximum aan premies in aftrek heeft gebracht, kan het niet aangewende bedrag alsnog in aftrek brengen tot een maximum van &euro; 38.000.<\/p>\n<p>Voor tijdelijke oudedagslijfrenten geldt als voorwaarde voor aftrekbaarheid van de premie dat het bedrag van de jaarlijkse uitkering niet hoger mag zijn dan &euro; 24.168. De uitkeringen mogen niet eerder ingaan dan in het jaar waarin men de AOW-leeftijd bereikt en niet later dan vijf jaar na dat tijdstip.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 06-11-2023<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Betaalde premies voor lijfrente-voorzieningen zijn onder voorwaarden aftrekbaar. De premies zijn aftrekbaar voor mensen die op 1 januari niet meer dan vijf jaar ouder zijn dan de AOW-leeftijd. De aftrek is begrensd op 30% van de premiegrondslag. De<\/p>\n","protected":false},"author":1,"featured_media":3153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-3152","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Premies lijfrentevoorzieningen 2023 - Fortius Accountants<\/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:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/premies-lijfrentevoorzieningen-2023\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Premies lijfrentevoorzieningen 2023 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Betaalde premies voor lijfrente-voorzieningen zijn onder voorwaarden aftrekbaar. De premies zijn aftrekbaar voor mensen die op 1 januari niet meer dan vijf jaar ouder zijn dan de AOW-leeftijd. De aftrek is begrensd op 30% van de premiegrondslag. 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