{"id":788,"date":"2020-10-07T06:49:00","date_gmt":"2020-10-07T06:49:00","guid":{"rendered":"https:\/\/www.timhanssens.be\/?p=788"},"modified":"2020-10-07T06:49:00","modified_gmt":"2020-10-07T06:49:00","slug":"autofiscaliteit-vanaf-2020","status":"publish","type":"post","link":"https:\/\/www.timhanssens.be\/en\/autofiscaliteit-vanaf-2020\/","title":{"rendered":"Autofiscaliteit vanaf 2020"},"content":{"rendered":"<h2>Autofiscaliteit vanaf 2020<\/h2>\n<h2>Hoeveel is jouw wagen aftrekbaar vanaf 2020 in jouw \u00e9\u00e9nmanszaak of in jouw vennootschap?<\/h2>\n<h3><strong>Autofiscaliteit vanaf 2020 in vennootschap<\/strong><\/h3>\n<p>De aftrekbaarheid van personenwagens in de vennootschap is sinds 2020 gewijzigd voor vennootschappen met een boekjaar ten vroegste gestart vanaf 01.01.2020<\/p>\n<p>Indien CO2 uitstoot 200 gr\/km of meer is: aftrek = 40%<\/p>\n<p>Indien CO2 uitstoot lager is dan 200 gr\/km dan is volgende\u00a0berekeningsformule van toepassing:<\/p>\n<p>120 &#8211; (0.5 x aantal gr\/km CO2 x co\u00ebffici\u00ebnt brandstoftype)<\/p>\n<p>De aftrek is maximum 100% en minimum 50%<\/p>\n<p>De co\u00ebffici\u00ebnt is 1 voor een dieselmotor, 0,95 voor een benzinemotor en 0,90 voor een aardgasmotor.<\/p>\n<p>De brandstofkosten zullen voortaan aftrekbaar zijn aan hetzelfde aftrek percentage (voordien was dit 75%)<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Autofiscaliteit vanaf 2020 in \u00e9\u00e9nmanszaak<\/strong><\/h3>\n<p>Heeft u uw wagen <strong>aangeschaft v\u00f3\u00f3r 01\/01\/2018?<\/strong><\/p>\n<p>Is dit geval is uw wagen minimum voor 75% aftrekbaar<\/p>\n<p>Mocht blijken uit de formule\u00a0120 &#8211; (0.5 x aantal gr\/km CO2 x co\u00ebffici\u00ebnt brandstoftype) dat hij wagen meer aftrekbaar is, mag u dit voordeliger percentage toepassen.<\/p>\n<p>&nbsp;<\/p>\n<p>Heeft u uw wagen <strong>aangeschaft na 01\/01\/2018?<\/strong><\/p>\n<p>Indien CO2 uitstoot 200 gr\/km of meer is: aftrek = 40%<\/p>\n<p>Indien CO2 uitstoot lager is dan 200 gr\/km dan is volgende\u00a0berekeningsformule van toepassing:<\/p>\n<p>120 &#8211; (0.5 x aantal gr\/km CO2 x co\u00ebffici\u00ebnt brandstoftype)<\/p>\n<p>De aftrek is maximum 100% en minimum 50%<\/p>\n<p>De co\u00ebffici\u00ebnt is 1 voor een dieselmotor, 0,95 voor een benzinemotor en 0,90 voor een aardgasmotor.<\/p>\n<p>Deze nieuwe regels gelden zowel voor vaste autokosten als voor brandstofkosten (voordien was dit 75%).<\/p>\n<p>Het kan dus best zijn dat de autokosten van jouw recent aangekochte wagen vanaf dit jaar minder aftrekbaar is.<\/p>\n<p>&nbsp;<\/p>\n<h3>Elektrische wagens<\/h3>\n<p>De fiscale aftrek van elektrische personenwagens is vanaf aanslagjaar 2021 (boekjaar ten vroegste gestart vanaf 01.01.2020) bedraagt 100% (voordien was dit 120%)<\/p>\n<p>De elektriciteit is in uw vennootschap 100% aftrekbaar voor het voeden van deze wagen.\u00a0 In een eenmanszaak is de elektriciteit aftrekbaar \u00e0 rato uw beroepsmatig gebruik.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>WLTP \/ NEDC<\/strong><\/h3>\n<p>Vanaf 01.09.2018 wordt het offici\u00eble CO2-uitstootgehalte van alle nieuwe personenwagens vastgesteld volgens de nieuwe WLTP norm (ipv NEDC norm).<\/p>\n<p>De administratie had beslist om de nieuwe WLTP norm als basis te gebruiken voor de hierbovenvermelde berekening maar is hier op teruggekomen.<\/p>\n<p>U mag nog steeds de oude NEDC-norm toepassen maar indien zou blijken dat de WLTP norm voordeliger zou zijn mag u de WLTP norm toepassen.<\/p>\n<p>&nbsp;<\/p>\n<p>Heeft u toch nog vragen over deze wijziging of u wil weten hoeveel uw wagen momenteel aftrekbaar is aarzel dan niet om <a href=\"https:\/\/www.timhanssens.be\/contact\/\">contact<\/a> met ons op te nemen.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Autofiscaliteit vanaf 2020 Hoeveel is jouw wagen aftrekbaar vanaf 2020 in jouw \u00e9\u00e9nmanszaak of in jouw vennootschap? Autofiscaliteit vanaf 2020 in vennootschap De aftrekbaarheid van personenwagens in de vennootschap is sinds 2020 gewijzigd voor vennootschappen met een boekjaar ten vroegste gestart vanaf 01.01.2020 Indien CO2 uitstoot 200 gr\/km of meer is: aftrek = 40% Indien [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":801,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boekhouding-algemeen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Autofiscaliteit vanaf 2020 - Boekhoudkantoor Tim Hanssens<\/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:\/\/www.timhanssens.be\/en\/autofiscaliteit-vanaf-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autofiscaliteit vanaf 2020 - Boekhoudkantoor Tim Hanssens\" \/>\n<meta property=\"og:description\" content=\"Autofiscaliteit vanaf 2020 Hoeveel is jouw wagen aftrekbaar vanaf 2020 in jouw \u00e9\u00e9nmanszaak of in jouw vennootschap? 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