- Groenendael 233F IJsselmuiden
- tel: 06-28791632
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- Dagelijks van 08.30 tot 17.00 uur.
Severity: 8192
Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated
Filename: MX/Loader.php
Line Number: 160
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated
Filename: MX/Loader.php
Line Number: 160
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 290
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 164
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 233
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 313
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 354
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 284
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 296
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 306
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 318
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 319
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 377
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: drivers/Session_files_driver.php
Line Number: 108
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
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Meewerkende partner belonen voor gedaan werk in 2016
Stel, u heeft in 2016 zakelijke ondersteuning gehad van uw partner die zelf geen ondernemer is. Dat wilt u wel belonen. Welke mogelijkheden heeft u dan? En hoe zit dat dan fiscaal gezien?
Fiscaal partner meegewerkt in 2016?
€ 5.000,- of meer. Heeft u daar een vergoeding voor over van € 5.000,- of meer? Dan mag u dit bedrag van de winst aftrekken. Let op. Beloningen van € 5.000,- of meer per jaar zijn aftrekbaar voor uw zaak, maar zijn wel belast bij uw partner.
Minder dan € 5.000,-. Betaalt u echter minder dan € 5.000,-? Dan mag u dit bedrag niet van de winst aftrekken, maar komt u (onder voorwaarden) wel in aanmerking voor de meewerkaftrek. Een vergoeding tot € 5.000,- is niet belast bij uw fiscale partner.
Voorwaarden meewerkaftrek. Om in aanmerking te komen voor de meewerkaftrek, moet u aan de volgende voorwaarden voldoen:
o U moet ondernemer zijn.
o U moet voldoen aan het urencriterium.
o Uw fiscale partner werkt 525 uren of meer zonder vergoeding in uw onderneming, of voor een vergoeding minder dan € 5.000,-.
Medegerechtigde?
U bent medegerechtigde als u stille vennoot bent in een commanditaire vennootschap. Dan krijgt u als medegerechtigde geen meewerkaftrek. Een commandiet mag geen daden van beheer verrichten. Als medegerechtigde krijgt u dan ook geen ondernemersaftrek en MKB-winstvrijstelling. Let op. U bent géén medegerechtigde als u vennoot bent in een vennootschap onder firma. In dat geval bent u immers ondernemer.
Uitgesloten winstbestanddelen? Voor de meewerkaftrek telt u niet mee winst die u behaalt bij:
o het onteigenen van de onderneming;
o het (gedeeltelijk) staken van de onderneming;
o het overbrengen van vermogensbestanddelen naar het buitenland.
Hoeveel is die meewerkaftrek?
|
Meegewerkt |
De meewerkaftrek bedraagt |
|
Minder dan 525 uren |
Geen aftrek |
|
525 tot 875 uren |
1,25% van de winst |
|
875 tot 1.225 uren |
2% van de winst |
|
1.225 tot 1.750 uren |
3% van de winst |
|
1.750 of meer uren |
4% van de winst |
Tip. Het bedrag dat u krijgt aan meewerkaftrek is geen inkomen voor uw fiscale partner. Let op. Meegewerkte uren moet u aannemelijk maken.
|
Meewerkaftrek |
Arbeidsbeloning |
Vof/maatschap |
|
Aftrek bij ondernemer |
Aftrek bij ondernemer |
Winst verdeeld over beide partners |
|
Niet belast bij partner |
Belast bij partner |
Winst belast bij beide partners |
|
Alleen de ondernemer heeft recht op ondernemersfaciliteiten |
Alleen de ondernemer heeft recht op ondernemersfaciliteiten |
Beide partners hebben recht op ondernemersfaciliteiten |
|
Partner heeft geen recht op betaling of verrekening van de vergoeding |
Partner heeft aanspraak op betaling of verrekening van de vergoeding |
Partners hebben beiden aanspraak op een winstaandeel |
|
Partner heeft geen aanspraak op het vermogen van de onderneming |
Partner heeft aanspraak op de overeengekomen arbeidsbeloning |
Partner heeft ingevolge de overeenkomst aanspraak op een deel van het vermogen van de onderneming |
Als u uw partner een meewerkbeloning geeft die lager is dan € 5.000,-, dan is die bij uw partner onbelast en kunt u als ondernemer daarnaast - onder voorwaarden - ook nog de meewerkaftrek claimen. U kunt dit bedrag echter niet van de winst aftrekken. Dat kan wel bij € 5.000,- of meer aan beloning.
Geschreven op: 2017-09-15 10:49:01