{"id":1933,"date":"2022-03-23T11:29:53","date_gmt":"2022-03-23T11:29:53","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/"},"modified":"2025-12-10T18:00:52","modified_gmt":"2025-12-10T18:00:52","slug":"terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/","title":{"rendered":"Terugkeer van bodemclausules: belastingheffing in de personenbelasting."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;31px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>Belasting op het rendement van rentebeperkingsclausules in leningen. Bedragen die zijn terugbetaald in het kader van overeenkomsten met financi\u00eble instellingen, in contanten of door het nemen van gelijkwaardige compensatiemaatregelen, en die eerder aan hen zijn betaald als rente voor de toepassing van rentebeperkingsclausules in leningen, mogen niet worden opgenomen in de maatstaf van heffing van de belasting. De gerelateerde vergoedingsrente mag evenmin worden opgenomen in de belastinggrondslag. Daarom is het niet gepast om in de aangifte inkomstenbelasting de bedragen op te nemen die zijn ontvangen als gevolg van de terugbetaling van de betaalde rente of de erkende compenserende rente, als gevolg van de toepassing van renteverlagingsclausules.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belasting op het rendement van rentebeperkingsclausules in leningen. Bedragen die zijn terugbetaald in het kader van overeenkomsten met financi\u00eble instellingen, in contanten of door het nemen van gelijkwaardige compensatiemaatregelen, en die eerder aan hen zijn betaald als rente voor de toepassing van rentebeperkingsclausules in leningen, mogen niet worden opgenomen in de maatstaf van heffing van [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[11],"tags":[],"class_list":["post-1933","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Terugkeer van bodemclausules: belastingheffing in de personenbelasting. - B&amp;B Advocats<\/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.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Terugkeer van bodemclausules: belastingheffing in de personenbelasting. - B&amp;B Advocats\" \/>\n<meta property=\"og:description\" content=\"Belasting op het rendement van rentebeperkingsclausules in leningen. Bedragen die zijn terugbetaald in het kader van overeenkomsten met financi\u00eble instellingen, in contanten of door het nemen van gelijkwaardige compensatiemaatregelen, en die eerder aan hen zijn betaald als rente voor de toepassing van rentebeperkingsclausules in leningen, mogen niet worden opgenomen in de maatstaf van heffing van [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/\" \/>\n<meta property=\"og:site_name\" content=\"B&amp;B Advocats\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-23T11:29:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-10T18:00:52+00:00\" \/>\n<meta name=\"author\" content=\"bbadvocatsisabel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"bbadvocatsisabel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/\"},\"author\":{\"name\":\"bbadvocatsisabel\",\"@id\":\"https:\/\/www.bbadvocats.com\/nl\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6\"},\"headline\":\"Terugkeer van bodemclausules: belastingheffing in de personenbelasting.\",\"datePublished\":\"2022-03-23T11:29:53+00:00\",\"dateModified\":\"2025-12-10T18:00:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/\"},\"wordCount\":180,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.bbadvocats.com\/nl\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/\",\"url\":\"https:\/\/www.bbadvocats.com\/nl\/2022\/03\/23\/terugkeer-van-bodemclausules-belastingheffing-in-de-personenbelasting\/\",\"name\":\"Terugkeer van bodemclausules: belastingheffing in de personenbelasting. - 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