MvM Journaal

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Gepost op: 13-05-2008, 21:52 uur

Wetsvoorstel fiscale maatregelen excessieve beloningsbestanddelen gepubliceerd

Het aankondigde wetsvoorstel inzake excessieve beloningsbestanddelen is gepubliceerd. Het bestaat uit drie onderdelen.
1. Voor “excessieve vertrekvergoedingen” (afkoopsommen hoger dan één keer het jaarloon) komt een eindheffing van 30%. Deze heffing komt – uiteraard – naast de reguliere loonheffing. Het jaarloon moet dan – kort gezegd – hoger dan € 500.000 zijn geweest. Deze werkgeversheffing geldt alleen voor afkoopsommen o.g.v. beëindigingen op of na 1 januari 2009.
2. Er komt een werkgeversheffing van 15% over pensioenopbouw die plaatsvindt volgens het eindloonstelsel indien het pensioengevend loon meer dan € 500.000 bedraagt. De heffing vindt alleen plaats over de – forfaitair berekende - backservice. Deze maatregel treedt op 1 januari 2010 in werking.
3. Er wordt een box 1-heffing geïntroduceerd voor voordelen o.g.v. zogenaamde carried interests. Indien het carried interest via een B.V. wordt gehouden zal onmiddellijke ab-heffing plaatsvinden. Deze heffing zal geheel via de inkomstenbelasting plaatsvinden.

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