{"id":3967,"date":"2024-09-18T04:00:00","date_gmt":"2024-09-18T04:00:00","guid":{"rendered":"im-59209"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"wijzigingen-loonbelasting","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/09\/18\/wijzigingen-loonbelasting\/","title":{"rendered":"Wijzigingen loonbelasting"},"content":{"rendered":"<h4>Gerichte vrijstelling voor OV-abonnementen<\/h4>\n<p>Via het Belastingplan 2024 is de gerichte vrijstelling voor OV-kaarten en voordeelurenkaarten verruimd. Daarmee is beoogd ook het priv&eacute;gebruik van een OV-kaart die door de inhoudingsplichtige wordt vergoed of verstrekt onder voorwaarden gericht vrij te stellen. De gerichte vrijstelling voor een verstrekte OV-kaart is niet helemaal juist geregeld. Daarom wordt voorgesteld de huidige tekst op dat punt aan te passen.<br \/>\nTevens wordt voorgesteld het onderscheid tussen reizen per Nederlands openbaar vervoer en reizen met ander openbaar vervoer te laten vervallen.<\/p>\n<h4>Bijtelling bestelauto<\/h4>\n<p>Voor bestelauto&rsquo;s gelden onder voorwaarden enkele uitzonderingen op algemene regel voor de bijtelling wegens priv&eacute;gebruik. Voor bestelauto&rsquo;s, die naar aard en inrichting alleen geschikt zijn voor het vervoeren van goederen, is in principe geen sprake van bijtelling of onttrekking in de loon- of inkomstenbelasting. Voor bestelauto&rsquo;s, die doorlopend afwisselend worden gebruikt door twee of meer werknemers, is de inhoudingsplichtige een eindheffing verschuldigd naar een vast bedrag per jaar per bestelauto. Die eindheffing bedraagt nu &euro; 300. Dat bedrag gaat per 1 januari 2025 omhoog naar &euro; 438 en wordt met ingang van 1 januari 2026 jaarlijks ge&iuml;ndexeerd.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | wetsvoorstel | 17-09-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gerichte vrijstelling voor OV-abonnementen<\/p>\n<p>Via het Belastingplan 2024 is de gerichte vrijstelling voor OV-kaarten en voordeelurenkaarten verruimd. Daarmee is beoogd ook het priv&eacute;gebruik van een OV-kaart die door de inhoudingsplichtige wordt<\/p>\n","protected":false},"author":1,"featured_media":3968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-3967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wijzigingen loonbelasting - 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\/2024\/09\/18\/wijzigingen-loonbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wijzigingen loonbelasting - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Gerichte vrijstelling voor OV-abonnementen Via het Belastingplan 2024 is de gerichte vrijstelling voor OV-kaarten en voordeelurenkaarten verruimd. 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