In de Nederlandse inkomstenbelasting is een levensverzekering meestal niet aftrekbaar. Alleen in specifieke situaties kan er een fiscaal voordeel zijn.<\/p>\n\n\n\n
Hieronder het overzicht:<\/p>\n\n\n\n
1. Overlijdensrisicoverzekering (ORV)<\/strong><\/p>\n\n\n\n Niet aftrekbaar als je deze priv\u00e9 afsluit. Uitzondering: Kort gezegd: premie ORV = niet aftrekbaar.<\/p>\n\n\n\n 2. Lijfrenteverzekering (heel belangrijk!)<\/strong><\/p>\n\n\n\n Dit is de belangrijkste uitzondering. Je een pensioentekort (jaarruimte of reserveringsruimte) hebt De premie is aftrekbaar tegen je inkomstenbelastingtarief. Dit wordt vaak gebruikt door: 3. Gewone spaar- of beleggingsverzekering<\/strong><\/p>\n\n\n\n Niet aftrekbaar. 4. Kapitaalverzekering eigen woning (KEW)<\/strong><\/p>\n\n\n\n Dit bestaat alleen nog voor oude polissen (van v\u00f3\u00f3r 2013). Kort samengevat (Nederland)<\/strong><\/p>\n\n\n\n Overlijdensrisicoverzekering \u2013 Premie aftrekbaar? Nee In de Nederlandse inkomstenbelasting is een levensverzekering meestal niet aftrekbaar. Alleen in specifieke situaties kan er een fiscaal voordeel zijn.<\/p>\n","protected":false},"author":2,"featured_media":1283,"parent":0,"menu_order":0,"template":"","meta":{"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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-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":"","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-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":"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":""},"mobile":{"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":""}}},"knowledge-category":[],"class_list":["post-1287","tudastar","type-tudastar","status-publish","has-post-thumbnail","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/tudastar\/1287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/tudastar"}],"about":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/types\/tudastar"}],"author":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/media\/1283"}],"wp:attachment":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/media?parent=1287"}],"wp:term":[{"taxonomy":"knowledge-category","embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/knowledge-category?post=1287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
De premie mag je dus niet aftrekken in box 1.<\/p>\n\n\n\n
Als de overlijdensrisicoverzekering verplicht is gekoppeld aan een eigenwoningschuld (hypotheek), dan is de premie nog steeds niet aftrekbaar \u2014 maar de uitkering kan wel onbelast zijn als aan de voorwaarden wordt voldaan.<\/p>\n\n\n\n
Een lijfrenteverzekering is w\u00e9l aftrekbaar in box 1 als:<\/p>\n\n\n\n
De polis voldoet aan de fiscale eisen
Het echt een lijfrenteproduct is (niet zomaar een spaarverzekering)<\/p>\n\n\n\n
De latere uitkering wordt dan belast.<\/p>\n\n\n\n
Ondernemers (ZZP \/ eenmanszaak)
DGA\u2019s
Werknemers met pensioentekort<\/p>\n\n\n\n
Valt meestal in box 3 als vermogen.<\/p>\n\n\n\n
Premie is niet aftrekbaar, maar uitkering kan onder voorwaarden belastingvrij zijn.<\/p>\n\n\n\n
Gewone levensverzekering \u2013 Premie aftrekbaar? Nee
Lijfrenteverzekering \u2013 Premie aftrekbaar? Ja (bij pensioentekort)
Oude KEW \u2013 Premie niet aftrekbaar, uitkering soms belastingvrij<\/p>\n","protected":false},"excerpt":{"rendered":"