- 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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Nieuwe website en/of webshop, investeringsaftrek?
Voor investeringen in bedrijfsmiddelen kunt u onder voorwaarden investeringsaftrek krijgen. ‘Geldt dat ook als ik een eigen website laat ontwerpen met een nieuw logo of is dit afhankelijk van de voorwaarden?’, vroeg een abonnee ons.
Professionele uitstraling. Een website kunt u aan de hand van een template waarschijnlijk best zelf ontwerpen. Stel, u kiest liever voor een gespecialiseerd bedrijf, dan kan met de nodige toeters en b ellen de rekening best oplopen. Krijgt u hierover dan ook investeringsaftrek (max. 28%)?
Bedrijfsmiddel?
Voorwaarden. Voor een bedrijfsmiddel is vereist dat u de eigenaar bent van het bedrijfsmiddel en dat u dit tot het ondernemingsvermogen rekent. Voor een gehuurd bedrijfsmiddel krijgt u dus geen investeringsaftrek. Ook moet een bedrijfsmiddel op de balans staan (worden geactiveerd) en moet u erop afschrijven. Dat betekent dat het bedrijfsmiddel over meerdere jaren een bijdrage aan de productie levert.
Ook voor website? Deze eisen maken dat ook een website in het algemeen als bedrijfsmiddel geldt, dat u erop kunt afschrijven en er ook investeringsaftrek op kunt krijgen. Dit volgt ook uit een uitspraak van de Hoge Raad, 04.07.2001 (HR:1994:AA2939), inzake een computerprogramma. Let op. Hierop bestaat echter een uitzondering, afhankelijk van de manier waarop u voor de website betaalt.
Geen jaarlijkse bijdrage
Betaalt u voor het gebruik van de website geen vast bedrag, maar een jaarlijkse of maandelijkse bijdrage, dan bent u fiscaal geen eigenaar van de website. Let op. U kunt in dat geval op het ontwerp dus ook geen investeringsaftrek krijgen. Dit valt af te leiden uit een andere uitspraak van de Hoge Raad, 08.04.2013 (HR:1990:ZC4327) inzake een computerprogramma, waarvoor jaarlijks een vergoeding werd betaald die samenhing met de omzet van het bedrijf.
En periodiek onderhoud dan? Periodiek betalen voor het gebruik van een website is iets anders dan betalen voor de kosten van periodiek onderhoud van uw site. Betaalt u deze kosten naast uw eenmalige vaste bijdrage voor de aankoop, dan kunt u over de aankoopkosten van uw site dus wel investeringsaftrek krijgen. Uiteraard gelden er wel de normale voorwaarden voor het verkrijgen van de investeringsaftrek, zoals een minimuminvesteringsbedrag van meer dan € 2.300,- (2017).
Licenties, octrooien en dergelijke. Investeringsaftrek kunt u dus in beginsel ook krijgen voor niet-tastbare goederen, oftewel immateriële activa, denk aan licenties, octrooien en auteursrechten. Let op. Vergunningen en goodwill zijn echter uitdrukkelijk van de investeringsaftrek uitgesloten
Wat scheelt dat nou?
Als u de keuze heeft tussen het betalen van een vast bedrag of een jaarlijks bedrag, is het in één keer betalen voor het verkrijgen van het eigendom, in verband met het verkrijgen van de investeringsaftrek, dus gunstiger. Let op. Het is dus van belang dat het ICT-bedrijf het eigendom van uw website met huisstijl en logo aan u overdraagt en daarvan niet de rechten behoudt.
Stel dat het ontwerpen van uw site met webwinkel € 5.000,- kost. Bij een investeringsaftrek van stel 28%, maakt dat maar liefst € 1.400,- verschil. Bij een belastingtarief van 40% dus € 560,- netto. Toch de moeite van het overwegen waard.
Ook voor een website en soortgelijke immateriële activa kunt u max. 28% investeringsaftrek krijgen. Voorwaarde is wel dat u eigenaar wordt. Dit betekent dat een periodieke bijdrage voor het gebruik van bijv. een website geen investeringsaftrek oplevert. Betaal dus bij voorkeur in één keer voor uw eigendom.
Geschreven op: 2018-10-18 16:20:19