{"id":5136,"date":"2026-08-06T04:00:00","date_gmt":"2026-08-06T04:00:00","guid":{"rendered":"im-67881"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"koopovereenkomst-nieuwe-woning-geen-box-3-schuld","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2026\/08\/06\/koopovereenkomst-nieuwe-woning-geen-box-3-schuld\/","title":{"rendered":"Koopovereenkomst nieuwe woning geen box 3-schuld"},"content":{"rendered":"<p>Een vrouw verkoopt haar woning. In hetzelfde jaar sluit zij een voorlopige koopovereenkomst voor een nieuwe woning. Deze wordt het jaar erna, in januari, geleverd. De vrouw maakt de koopsom in januari in drie delen over naar de derdengeldrekening van de notaris. In haar aangifte inkomstenbelasting geeft de vrouw bank-, giro- en spaartegoeden op. Later stelt zij dat zij ten onrechte geen box 3-schuld heeft opgenomen voor de aankoop van de nieuwe woning.<\/p>\n<h4>Box 3-schuld?<\/h4>\n<p>De rechtbank oordeelt dat de opbrengst van de woning tot de rendementsgrondslag in box 3 behoort. De rechtbank vindt dat de vrouw het geld op haar bankrekening niet mag verrekenen met een even grote schuld voor de aankoop van de nieuwe woning. Volgens de rechtbank ontstaat door de koopovereenkomst niet alleen een betalingsverplichting, maar ook een recht op levering van de woning. Deze twee onderdelen horen onlosmakelijk bij elkaar. De verplichting om de koopsom te betalen kan daarom niet afzonderlijk als schuld in box 3 worden aangemerkt.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Rechtbank Gelderland | jurisprudentie | ECLI:NL:RBGEL:2026:5017 | 23-06-2026<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Een vrouw verkoopt haar woning. In hetzelfde jaar sluit zij een voorlopige koopovereenkomst voor een nieuwe woning. Deze wordt het jaar erna, in januari, geleverd. De vrouw maakt de koopsom in januari in drie delen over naar de derdengeldrekening van<\/p>\n","protected":false},"author":1,"featured_media":5137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":["post-5136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Koopovereenkomst nieuwe woning geen box 3-schuld - 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\/2026\/08\/06\/koopovereenkomst-nieuwe-woning-geen-box-3-schuld\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Koopovereenkomst nieuwe woning geen box 3-schuld - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Een vrouw verkoopt haar woning. In hetzelfde jaar sluit zij een voorlopige koopovereenkomst voor een nieuwe woning. Deze wordt het jaar erna, in januari, geleverd. 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