1 Inhoudsopgave Ondernemers ...........................................................................................................................3 Zelfstandigenaftrek sneller afgebouwd .................................................................................................................................3 Einde opbouw oudedagsreserve ................................................................................................................................................3 Meer MIA en EIA.................................................................................................................................................................................... 4 Tariefsverhoging frisdrankbelasting........................................................................................................................................ 4 Afschaffing vrijstelling bpm bestelauto’s ondernemers ............................................................................................ 4 Lachgas belast tegen 21% btw..................................................................................................................................................... 4 Aanscherping CO2-heffing industrie .......................................................................................................................................5 DGA ..............................................................................................................................................5 Winstgrens eerste schijf verlaagd en tarief omhoog.....................................................................................................5 Aanscherping gebruikelijk loon...................................................................................................................................................5 Einde gebruikelijkloonregeling dga innovatieve start-up .........................................................................................6 Invoering twee box-2-tarieven......................................................................................................................................................6 ODV omzetten in oudedagslijfrente.........................................................................................................................................6 Werkgevers en werknemers ............................................................................................. 7 Meer vrije ruimte in de werkkostenregeling .......................................................................................................................7 Onbelaste reiskostenvergoeding stapsgewijs omhoog ..............................................................................................7 Stijging minimumloon ......................................................................................................................................................................7 Versobering 30%-regeling...............................................................................................................................................................8 Alle belastingbetalers .......................................................................................................... 8 Verlaging laagste IB-tarief...............................................................................................................................................................8 Afbouw algemene heffingskorting ...........................................................................................................................................8 Verhoging arbeidskorting ...............................................................................................................................................................8 Op termijn geen inkomensafhankelijke combinatiekorting meer ......................................................................9 Hogere ouderenkorting ....................................................................................................................................................................9 Eigenwoningforfait omlaag ...........................................................................................................................................................9 Ook hogere onbelaste reiskostenvergoedingen in de inkomstenbelasting .................................................9 Plafond in de periodieke giftenaftrek ....................................................................................................................................10 Jubelton wordt verkleind ...............................................................................................................................................................10 Verhoging overdrachtsbelasting ..............................................................................................................................................10
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