Gift tax exemptions<\/a>. The exemptions for 2023 can still be used until 31 December 2023. And on 1 January 2024, donations can be made right away under the exemptions for that year.<\/p>\n\n\n\nDonate exempt to your children. In 2023 \u20ac6,035 \/ 2024 \u20ac6,603 per child. <\/p>\n\n\n\n
Or to your grandchildren (or others). In 2023 \u20ac2,418 \/ 2024 \u20ac2,658 per transferee.<\/p>\n\n\n\n
Dividend<\/h2>\n\n\n\n
With effect from 2024, the substantial interest rate (box 2) will rise from 26.9% to 33%. Up to \u20ac67,000 (per tax partner), the rate will be reduced to 24.5%. It may be advantageous to still pay dividends in 2023. This must then be arranged by 31 December 2023.<\/p>\n\n\n\n
Premium\/investment annuity<\/h2>\n\n\n\n
With effect from 2023, working back to 1 January 2023, the possibility of deducting premium\/deposits for an annuity has been significantly widened. The ministry incorrectly states this in the document. As early as 2023, the maximum annual allowance is 30% of the contribution base. PLEASE NOTE: to avail of the additional room, the premium\/deposit must be paid no later than 31 December 2023.<\/p>\n\n\n\n
Untaxed allowances<\/h2>\n\n\n\n
The maximum untaxed mileage allowance has been increased from \u20ac0.21\/km to \u20ac0.23\/km.<\/p>\n\n\n\n
The maximum untaxed for working from home has been increased from \u20ac2.15\/day to \u20ac2.35\/day.<\/p>\n\n\n\n
The free space under the working costs scheme (WKR) is 1.18% of the wage bill. Of the wage bill up to \u20ac400,000, the free space is 1.9% (2023: 3%).<\/p>","protected":false},"excerpt":{"rendered":"
De Eerste Kamer heeft op 19 december 2023 de wetsvoorstellen met de belastingplannen voor 2024 aangenomen. Alleen het wetsvoorstel Fiscale maatregelen industrie en elektriciteit is verworpen. Daarmee staan de tarieven, vrijstellingen, waarderingsnormen, enzovoorts voor 2024 vast. Het Ministerie van Financi\u00ebn heeft de belangrijkste wijzigingen verzameld in een handig document. We lichten er hierna een aantal […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1439","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1439"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1439\/revisions"}],"predecessor-version":[{"id":3451,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1439\/revisions\/3451"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}