{"id":1969,"date":"2025-02-06T04:00:00","date_gmt":"2025-02-06T04:00:00","guid":{"rendered":"im-60867"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"belastingdienst-controleert-in-2025-extra-op-zakelijke-kosten","status":"publish","type":"post","link":"https:\/\/fintis.nl\/nl\/belastingdienst-controleert-in-2025-extra-op-zakelijke-kosten\/","title":{"rendered":"Belastingdienst controleert in 2025 extra op zakelijke kosten"},"content":{"rendered":"<p>De Belastingdienst gaat in 2025 extra aandacht besteden aan de beoordeling van zakelijke kosten, onder andere bij eenpersoons-bv&rsquo;s. Dit komt voort uit waarnemingen waaruit blijkt dat kostenposten regelmatig verkeerd worden verwerkt en dat leidt tot correcties (navorderingen en naheffingen).&nbsp;<\/p>\n<p>Uit analyses van voorgaande jaren, zoals de jaarlijkse steekproef ondernemingen, blijkt dat veel correcties in de aangiften te maken hebben met priv&eacute;uitgaven die onterecht worden opgevoerd als zakelijke kosten. Denk aan schilderwerk van een priv&eacute;woning of abonnementen om te sporten en streamingdiensten. Deze onjuiste aftrekposten komen zowel bij zelfstandige ondernemers als bij directeur-grootaandeelhouders (dga&rsquo;s) van eenpersoons-bv&rsquo;s veel voor.&nbsp;<\/p>\n<p>Bij deze laatste groep ziet de Belastingdienst opvallend vaak hoge fiscale correcties in de vennootschapsbelasting en verkapte winstuitdelingen in de inkomstenbelasting. Deze hebben vaak betrekking op opgevoerde onzakelijke kosten.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Belastingdienst | persbericht | 28-01-2025<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De Belastingdienst gaat in 2025 extra aandacht besteden aan de beoordeling van zakelijke kosten, onder andere bij eenpersoons-bv\u2019s. Dit komt voort uit waarnemingen waaruit blijkt dat kostenposten regelmatig verkeerd worden verwerkt en dat leidt tot<\/p>\n","protected":false},"author":1,"featured_media":1970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-algemeen"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts\/1969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/comments?post=1969"}],"version-history":[{"count":0,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts\/1969\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/media\/1970"}],"wp:attachment":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/media?parent=1969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/categories?post=1969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/tags?post=1969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}