{"id":4436,"date":"2024-12-19T17:49:16","date_gmt":"2024-12-19T16:49:16","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4436"},"modified":"2024-12-19T17:49:17","modified_gmt":"2024-12-19T16:49:17","slug":"tegenbewijs-box3-nu-the-best-of-both-worlds","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4436","title":{"rendered":"Tegenbewijs Box3: nu the best of both worlds."},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"225\" height=\"225\" src=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/01\/box3.jpg\" alt=\"\" class=\"wp-image-1111\" srcset=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/01\/box3.jpg 225w, https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/01\/box3-150x150.jpg 150w, https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/01\/box3-60x60.jpg 60w\" sizes=\"auto, (max-width: 225px) 100vw, 225px\" \/><\/figure>\n<\/div>\n\n\n<p>Citaat Russell Long: &#8220;A tax loophole is something that benefits the other guy. If it benefits you, it is tax reform.&#8221;<\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-background-color has-background\">Taxlive 4\/12\/24 VNVandaag 3\/12\/24<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxlive.nl\/nl\/documenten\/opinie\/columns\/tegenbewijsregeling-box-3-the-best-of-both-worlds\">https:\/\/www.taxlive.nl\/nl\/documenten\/opinie\/columns\/tegenbewijsregeling-box-3-the-best-of-both-worlds<\/a><\/p>\n\n\n\n<p>Henry Meijer, fiscaal econoom en hoofdredacteur Kluwer, heeft in een interessante rekenexercitie Box3 over de jaren 2025, 2026 en 2027 berekend, dat de effectieve heffing Box3 (excl. woningen en spaargeld) ruim onder de forfaitaire heffing blijft als het werkelijk rendement een ruime vari\u00ebteit kent. Immers, de heffingsgrondslag voor het gehanteerde tarief van 36% begeeft zich tussen nul en het forfaitair rendement. Zowel een negatief als een hoger rendement dan het forfait worden niet meegenomen.<\/p>\n\n\n\n<p>Meijer geeft terecht in overweging om het Box3 vermogen de komende jaren ni\u00e9t in een met een hoger IB\/Vpb tarief belaste BV onder te brengen.<\/p>\n\n\n\n<p>Zijdelings noemt Meijer nog, dat het voordeel wat wegvalt als de belegger ook spaargeld en Box3 vastgoed heeft. Maar ik neem aan, dat ook voor vastgoed geldt, dat het waardeverschil als grondslag voor de heffing Box3 zich ook beweegt tussen nihil en het forfait.<\/p>\n\n\n\n<p>Ik kan mij overigens wel voorstellen, dat de indertijd verontwaardigde betaler van een te hoge spaartax nu meewarig, zelfs jaloers kijkt naar het mogelijk groter positieve effect van zijn\/haar\/lhbtiq+ juridische strijd voor de belegger. Boontje komt om zijn loontje.<\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-background-color has-background\">Ricky Turpijn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Citaat Russell Long: &#8220;A tax loophole is something that benefits the other guy. If it benefits you, it is tax &hellip; <\/p>\n","protected":false},"author":1,"featured_media":1111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[1016],"tags":[174,1824],"class_list":["post-4436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-box3","tag-box3","tag-henry-meijer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tegenbewijs Box3: nu the best of both worlds. - Jurisprudentie Met Een Glimlach<\/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:\/\/jurisprudentiemeteenglimlach.nl\/?p=4436\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tegenbewijs Box3: nu the best of both worlds. - Jurisprudentie Met Een Glimlach\" \/>\n<meta property=\"og:description\" content=\"Citaat Russell Long: &#8220;A tax loophole is something that benefits the other guy. 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