Henssen | Actueel financieel- en fiscaalnieuws.

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

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

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

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Henssen | Actueel financieel- en fiscaalnieuws.

Groenendael 233F IJsselmuiden
tel: 06-28791632
hendrik@henssenadvies.nl
Dagelijks van 08.30 tot 17.00 uur.

Waarom nog in 2018 elektrische auto kopen

De steeds veranderende regels omtrent de auto van de zaak zorgen ervoor dat de koop van een elektrische auto fiscaal steeds aantrekkelijker is, of is dat een misverstand? Wat als u besluit er in 2018 nog eentje te kopen, wat dan?

Bijtelling 2018 aanhouden in 2019?

Rijdt u meer dan 500 km privé met de auto van de zaak, dan moet u een percentage inzake privégebruik auto bijtellen. Dit bedrag betreft maximaal de autokosten die u van de winst aftrekt.

Tip. Voor de volledig elektrische auto die in 2018 van een kenteken wordt voorzien, geldt er een bijtellingspercentage van 4%.

Wijzigt vanaf 2019. De overheid wil echter vanaf 2019 een hogere bijtelling gaan hanteren voor een elektrische auto van de zaak die meer kost dan € 50.000,-. Over het meerdere betaalt u vanaf 2019 22%.

Let op. Vanaf 2021 geldt voor alle auto’s zelfs een bijtelling van 22%. Een rekenvoorbeeld.

U schaft in 2019 een elektrische auto aan ter waarde van € 75.000,-. De totale bijtelling in 2019 bedraagt dan:

Dus? Zou u de auto in 2018 aanschaffen, dan bedraagt de bijtelling slechts 4% van € 75.000,- = € 3.000,-. En dat vijf jaar lang!

€ 50.000,-	x 4%	€ 2.000,-
€ 25.000,- (€ 75.000,- -/- € 50.000,-)	x 22%	€ 5.500,-
Totale bijtelling		€ 7.500,-

60 maanden. Het bijtellingspercentage voor een auto van de zaak blijft 60 maanden onveranderd, vanaf het moment dat de auto geregistreerd wordt (van kenteken wordt voorzien). Schaft u dus in 2018 een elektrische auto aan (CO₂ -uitstoot 0 gr./km), dan is het bijtellingspercentage vijf jaar lang 4%, ongeacht de prijs van de auto.

Tip. Schaft u een tweedehands elektrische auto aan? Dan neemt u de voor de resterende periode geldende bijtelling over, daarna geldt 25%.

Let op. Een elektrische auto is op zich wel duur en financieel alleen aantrekkelijk vanwege de fiscale voordelen.

Overige fiscale voordelen?

Bpm. Bij de aanschaf van een volledig elektrische auto betaalt u geen bpm. Dit blijft hoogstwaarschijnlijk zo tot 2021.

Wegenbelasting (mrb). Voor een volledig elektrische auto betaalt u geen motorrijtuigenbelasting. Ook dit zal waarschijnlijk zo blijven tot 2021, daarna is er voor alle elektrische auto’s ongeacht wanneer aangeschaft, mrb verschuldigd.

Milieu-investeringsaftrek (MIA). Wanneer u besluit te gaan rijden in een volledig elektrische personenauto, kunt u ook gebruikmaken van de Milieu-investeringsaftrek (MIA).

Let op. Gaat u de investeringsverplichting in 2018 aan en wordt de auto pas in 2019 geleverd? Dan mag u alleen de (36%) investeringsaftrek toepassen over het bedrag van de aanbetaling. De rest schuift door naar 2019.

MIA-investering	Investeringsbedrag wat ten hoogste in aanmerking komt	MIA 2018
Volledig elektrische auto met een CO₂ -uitstoot van 0 gr./km (personenauto)	€ 50.000,-	36%

Voorwaarden MIA? Om voor de MIA in aanmerking te komen, moet u uw investering binnen drie maanden na het aangaan van de investeringsverplichting melden bij RVO.nl.

Let op. Het aangaan van een investeringsverplichting is bijv. de datum van de opdrachtbevestiging en niet de offerte-, factuur- of betaaldatum.

Geschreven op: 2018-11-07 10:04:26