De Smet Accountants - FiscKoffertje - 2021

1 Inhoudsopgave Ondernemer.............................................................................................................................. 1 Zelfstandigenaftrek verder afgebouwd..............................................................................................................................1 Vrijstelling TVL-subsidies ..............................................................................................................................................................1 Meer subsidie voor emissieloze bestel- en bedrijfsauto’s .......................................................................................1 Verhoging milieu-investeringsaftrek...................................................................................................................................2 Walstroom goedkoper ..................................................................................................................................................................2 DGA ..............................................................................................................................................2 Minder vennootschaps-belasting betalen .......................................................................................................................2 Langer laag gebruikelijk loon voor DGA innovatieve start-up............................................................................3 Beperking verrekening voorheffingen ...............................................................................................................................3 Werkgevers en werknemers ..............................................................................................3 Verhoging vrije ruimte ..................................................................................................................................................................3 Gerichte vrijstelling voor thuiswerken ............................................................................................................................... 4 Aanpassing vaste reiskostenvergoeding ......................................................................................................................... 4 Opnieuw verhoging bijtelling emissieloze auto...........................................................................................................5 Auto’s op waterstof of zonnecelauto’s ................................................................................................................................5 Lage en hoge WW-premie.........................................................................................................................................................5 Aandelenoptierechten aantrekkelijker ..............................................................................................................................6 Alle belastingbetalers .......................................................................................................... 6 Iets lager IB-tarief en verruiming eerste schijf ..............................................................................................................6 Verlaging maximum inkomensafhankelijke combinatiekorting .....................................................................6 Lager eigenwoningforfait............................................................................................................................................................7 Besluit eigenwoning-regeling wordt wetgeving en aangepast .......................................................................7 Overdrachtsbelasting (OVB) en onvoorziene omstandigheden .......................................................................8 STAP-budget vervangt scholingsaftrek .............................................................................................................................8 Minder verhuurderheffing ..........................................................................................................................................................9 Toch huurtoeslag bij overschrijding maximum huurgrens..................................................................................9 Verplichte gegevens-uitlevering kinderopvang ..........................................................................................................9 Meer subsidie voor emissieloze personenauto’s ........................................................................................................10 Hogere subsidies voor verduurzaming woningen ...................................................................................................10

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