{"id":1063,"date":"2022-06-06T11:14:00","date_gmt":"2022-06-06T09:14:00","guid":{"rendered":"https:\/\/fmg.be\/herwaarderingscoefficient-huurvoordelen\/"},"modified":"2025-08-04T13:08:51","modified_gmt":"2025-08-04T11:08:51","slug":"herwaarderingscoefficient-huurvoordelen","status":"publish","type":"post","link":"https:\/\/fmg.be\/nl\/herwaarderingscoefficient-huurvoordelen\/","title":{"rendered":"Herwaarderingsco\u00ebffici\u00ebnt huurvoordelen"},"content":{"rendered":"\n

Wanneer een bedrijfsleider een bebouwd onroerend goed (waarvan hij eigenaar, bezitter, erfpachter, opstalhouder of vruchtgebruiker is) verhuurt aan de vennootschap of vereniging waar hij zijn activiteiten uitvoert, dan wordt het positieve verschil tussen de huur en 5\/3 van het geherwaardeerd kadastraal inkomen als beroepsinkomsten beschouwd.<\/p>\n\n

De herwaarderingsco\u00ebffici\u00ebnt voor het aanslagjaar 2023 (IJ 2022) werd onlangs gepubliceerd en is gelijk aan 4,86.<\/p>\n\n

De herkwalificatie tot beroepsinkomsten van de huur betaald door een vennootschap aan de bedrijfsleider wordt toegepast zodra de huur groter is dan 8,1 x KI van het verhuurde onroerend goed (of deel van goed).<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscaal-nl"],"yoast_head":"\nHerwaarderingsco\u00ebffici\u00ebnt huurvoordelen - Fiduciaire Montgomery<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fmg.be\/nl\/herwaarderingscoefficient-huurvoordelen\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Herwaarderingsco\u00ebffici\u00ebnt huurvoordelen - 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