Chapter 5
in forceHeffingsgrondslag bij sparen en beleggen
Section 5.1
Belastbaar inkomen uit sparen en beleggen
Taxable income from savings and investments is the benefit from savings and investments reduced by the personal tax allowance (Chapter 6).
The benefit from savings and investments is determined as the product of the effective rate of return, as referred to in the second paragraph, and…
The yield basis (rendementsgrondslag) is the value of the assets reduced by the value of the liabilities.
Assets do not include non-exigible monetary claims against the spouse of a deceased parent of the taxpayer:
Assets do not include claims against the taxpayer's partner that correspond to a debt as referred to in Article 5.3, paragraph 3, of the partner to…
The tax-free capital amount is € 59,357.
Section 5.2
Vrijstellingen
The assets do not include:
Assets do not include objects of art and science, unless these serve primarily as an investment.
Assets do not include rights to movable property that have accrued to the taxpayer by virtue of inheritance law, insofar as these items are used or…
The assets do not include:
Assets and liabilities do not include current installments of income and obligations that relate to a period of one year or less and of which the…
Section 5.3
Groene beleggingen
Green investments up to a total amount of € 26,715 shall not be included in the assets. If the taxpayer has had the same partner for the entire…
Green investments are shares in, profit-sharing certificates of, and loans to designated green funds. Designation shall be effected upon the request…
Section 5.3A
Vrijstelling nettolijfrenten
Net annuities do not form part of the assets.
The following may act as a provider of a net annuity (nettolijfrente):
The annual premium in respect of all net life annuities of the taxpayer collectively shall amount to no more than the percentage referred to in…
In the event that at any time:
Section 5.3B
Vrijstelling nettopensioen
Assets do not include claims under a net pension scheme.
A net old-age pension and a net partner's pension upon death on or after the pension commencement date shall be accrued over no more than the amount…
A net partner pension in the event of death prior to the pension commencement date shall not exceed 50% of the amount that, pursuant to Article 18ga…
A net orphan's pension for half-orphans shall not exceed 20% of the amount that, pursuant to Article 18ga of the Wage Tax Act 1964, does not form…
Article 18d of the Wage Tax Act 1964 applies mutatis mutandis to a net old-age pension, a net partner pension in the event of death on or after the…
In the event that at any time:
By ministerial regulation, in accordance with the provisions of Article 3.18 and Article 18g of the Wage Tax Act 1964 (Wet op de loonbelasting 1964)…
Section 5.4
Waardering
Assets and liabilities shall be taken into account at their fair market value.
The value of a dwelling shall, by way of derogation from Article 5.19, paragraph 1, be set at the value or values determined for that dwelling for…
For the valuation of securities included in any price list designated by ministerial regulation, the fair market value on the reference date shall be…
Rules regarding the value to be taken into account for rights of enjoyment (genotsrechten) shall be laid down by Order in Council.
Rules may be established by Order in Council, appropriate to the context of this Chapter, for the purpose of the valuation of assets and liabilities.
Section 5.5
Peildatumarbitrage
If, at the beginning of the calendar year (reference date), the value of the other assets, as referred to in Article 5.2, paragraph 2, of the…
Section 5.6
Tegenbewijsregeling
If the taxpayer demonstrates that the actual return on assets and liabilities is lower than the benefit from savings and investments, the taxable…
The actual return on assets and liabilities is the aggregate amount of all benefits derived from assets and liabilities.
Regular benefits include, in any event, those enjoyed:
The benefit derived from the availability of an immovable property, or a part thereof, for one's own use shall be set at the annual economic rental…
The increase in value of assets and liabilities consists of the difference between the value of the balance of assets and liabilities at the end of…
A deposit is a positive change in value of the balance of assets and liabilities that is the direct result of:
A withdrawal is a negative change in value of the balance of assets and liabilities that is the direct result of:
The value of assets and debts shall be determined by applying Section 5.4 and the provisions based thereon mutatis mutandis, with the proviso that:
For the application of this section, rights to capital benefits or performances from life insurance, consisting exclusively of a capital benefit upon…
For the application of this section, money, electronic money in the form of a chip card, as well as proprietary rights intended for making consumer…
For the application of this section, green investments shall exclusively be considered as assets if the value of the green investments at the…
For the application of this Section, rights to capital distributions as referred to in Chapter 2, Article I, part AN, of the Introduction Act to the…
If the taxpayer is not yet a domestic taxpayer at the beginning of the calendar year, then for the application of Article 5.28, the phrase "the…
Regular benefits belong to the actual return in the calendar year in which they are:
Following the application of Article 5.16c, paragraph 1, in the preceding calendar year to the entire or partial entitlement to a net life annuity…
Following the application of Article 5.17e, paragraph 1, in the preceding calendar year to the entitlement to a net pension, the actual return on…