\n| Net amount payable<\/td>\n | <\/td>\n | 36.209<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nAnticipate<\/h4>\nIt makes quite a difference whether a tax deduction is claimed at the current highest rate of 52%<\/strong> or at the future flat-rate tariff of 36,93%<\/strong>. That\u2019s reason enough to check \u2013 or have someone check \u2013 whether you can bring forward your tax deductions. The new flat-rate tax is expected to come into force on 1 January 2019. So you still have a whole year to assess the options \u2013 or have them assessed. Naturally, all relevant laws and regulations must be taken into account.<\/p>\nSuppose you pay your ex-partner \u20ac35,000 a year in maintenance. You had reckoned that you could deduct this amount at a rate of 52%. That gave you a tax benefit of 52% * \u20ac35,000 = \u20ac18,200. From 2019 onwards, this will be reduced to: 36.93% * \u20ac35,000 = \u20ac12,925.
\nYou can settle your maintenance obligation in 2018. But will your income be high enough to benefit from the full tax deduction? And does your ex-partner agree to this? If so, he or she will pay income tax on the lump-sum payment in 2018, largely at the rate of 52%.
\nOr is the change in tax legislation a reason to ask the court to reduce the gross maintenance payments?<\/p>\n Transitional arrangement<\/h4>\nIncidentally, the phasing out will take place in four annual stages of (approximately) 3% points. So it will not be until 2022 that we reach the level where the deduction is applied at the flat-rate tax rate.
\nAssuming, of course, that the legislation is introduced as set out in the Coalition Agreement. After all, the House of Representatives and the Senate still have to approve it.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" In het Regeerakkoord kondigt het Kabinet Rutte III voor de inkomstenbelasting in box 1 een vlaktax aan. Maar wel met een verhoogd tarief voor het inkomen boven grofweg \u20ac 68.500. Vlaktax Het inkomen tot \u20ac 68.500 wordt belast tegen een tarief van 36,93%. Voor het inkomen boven \u20ac 68.500 bedraagt het tarief 49,5%. Deze tarieven […]<\/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-578","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/578","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=578"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/578\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |
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