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Bereken de loonheffing op foundation van je bruto inkomen, inclusief de loonbelasting in box one en de loonheffingskorting. Bekijk

Het bijzondere aan deze beloningen is dat ze niet periodiek worden uitbetaald, zoals je maandelijkse loon. Hierdoor worden ze anders belast. De Belastingdienst gebruikt hiervoor een aside share, het bijzondere belastingtarief.

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Het is dus goed om te weten dat de belasting op bijzondere beloningen een voorlopige inhouding is. De definitieve belasting wordt pas berekend bij je aangifte inkomstenbelasting.

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