{"id":12843,"date":"2024-09-18T04:00:00","date_gmt":"2024-09-18T04:00:00","guid":{"rendered":"https:\/\/practical.nl\/wijzigingen-loonbelasting\/"},"modified":"2024-09-18T04:00:00","modified_gmt":"2024-09-18T04:00:00","slug":"wijzigingen-loonbelasting","status":"publish","type":"post","link":"https:\/\/practical.nl\/en\/wijzigingen-loonbelasting\/","title":{"rendered":"Wijzigingen loonbelasting"},"content":{"rendered":"

Gerichte vrijstelling voor OV-abonnementen<\/h4>\n

Via het Belastingplan 2024 is de gerichte vrijstelling voor OV-kaarten en voordeelurenkaarten verruimd. Daarmee is beoogd ook het priv\u00e9gebruik 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.
Tevens wordt voorgesteld het onderscheid tussen reizen per Nederlands openbaar vervoer en reizen met ander openbaar vervoer te laten vervallen.<\/p>\n

Bijtelling bestelauto<\/h4>\n

Voor bestelauto\u2019s gelden onder voorwaarden enkele uitzonderingen op algemene regel voor de bijtelling wegens priv\u00e9gebruik. Voor bestelauto\u2019s, 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\u2019s, 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 \u20ac 300. Dat bedrag gaat per 1 januari 2025 omhoog naar \u20ac 438 en wordt met ingang van 1 januari 2026 jaarlijks ge\u00efndexeerd. <\/p>\n

Bron:Ministerie van Financi\u00ebn | wetsvoorstel | 17-09-2024<\/div>\n","protected":false},"excerpt":{"rendered":"

Gerichte vrijstelling voor OV-abonnementen Via het Belastingplan 2024 is de gerichte vrijstelling voor OV-kaarten en voordeelurenkaarten verruimd. Daarmee is beoogd ook het priv\u00e9gebruik van een OV-kaart die door de inhoudingsplichtige wordt <\/p>\n","protected":false},"author":1,"featured_media":12811,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post-12843","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"acf":[],"yoast_head":"\nWijzigingen loonbelasting - Practical | Boekhouding, Salarisadministratie & Belastingadvies<\/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:\/\/practical.nl\/en\/wijzigingen-loonbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wijzigingen loonbelasting - Practical | Boekhouding, Salarisadministratie & Belastingadvies\" \/>\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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