{"id":6788,"date":"2018-04-15T13:30:50","date_gmt":"2018-04-15T13:30:50","guid":{"rendered":"https:\/\/www.taxable.nl\/?p=6788"},"modified":"2018-04-15T13:30:50","modified_gmt":"2018-04-15T13:30:50","slug":"middeling-wisselende-inkomens-drie-aaneengesloten-jaren","status":"publish","type":"post","link":"https:\/\/taxable.nl\/nl\/nieuws\/middeling-wisselende-inkomens-drie-aaneengesloten-jaren\/","title":{"rendered":"Middeling wisselende inkomens drie aaneengesloten jaren"},"content":{"rendered":"<p>Hebt u een sterk wisselend inkomen verspreid over drie aaneengesloten jaren? Dan betaalt u waarschijnlijk meer belasting dan wanneer u dat inkomen gelijkmatig verdeeld over een jaar krijgt. U kunt dan in aanmerking komen voor de <strong>middelingsregeling<\/strong>.<\/p>\n<p>Met middeling berekent u uw gemiddelde inkomen over <strong>3 aaneengesloten kalenderjaren<\/strong>. Dit is het middelingstijdvak. Vervolgens berekent u hoeveel belasting u per jaar moet betalen. Zijn de nieuwe belastingbedragen lager dan die van de eerdere aanslagen? Dan hebt u mogelijk recht op een <strong>teruggaaf<\/strong>.<\/p>\n<p>Voor wie is middeling bedoeld? Hier zijn een aantal <strong>voorbeeldsituaties<\/strong>:<\/p>\n<p>U hebt na uw afstuderen een vaste baan gekregen en u had naast uw studie een bijbaan.<br \/>\nU hebt een ontslagvergoeding (&#8216;gouden handdruk&#8217;) gekregen en vervolgens een WW-uitkering.<br \/>\nU bent in de afgelopen jaren gestart of gestopt met werken.<br \/>\nU werkt als freelancer of als ondernemer.<br \/>\nU hebt onbetaald verlof opgenomen (bijvoorbeeld voor een sabbatical).<br \/>\nU bent parttime gaan werken.<\/p>\n<p>Bent u <strong>buitenlands belastingplichtige\u00a0<\/strong>in een of meer van de relevante drie jaren. Dan geldt voor de middelingsregeling het volgende.<\/p>\n<p><strong>Vanaf 2015<\/strong><br \/>\nU mag de middelingsregeling gebruiken als u <strong>kwalificerende buitenlands belastingplichtige<\/strong> (geen keuze meer) bent.<\/p>\n<p><strong>2014 en eerder<\/strong><br \/>\nU mag de middelingsregeling gebruiken als u als buitenlands belastingplichtige <strong>heeft gekozen voor de binnenlandse belastingplicht<\/strong>. Of als u 90% of meer van uw totale inkomen (wereldinkomen) in Nederland verdient.<\/p>\n<p>Wij kunnen de gehele procedure voor middeling verzorgen. <a href=\"https:\/\/taxable.nl\/nl\/prive-belastingen\/aangifte-inkomstenbelasting\/\">Daarnaast kunnen wij u in dit kader van dienst zijn bij het opstellen van uw aangiften inkomstenbelasting.<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hebt u een sterk wisselend inkomen verspreid over drie aaneengesloten jaren? Dan betaalt u waarschijnlijk meer belasting dan wanneer u dat inkomen gelijkmatig verdeeld over een jaar krijgt. U kunt dan in aanmerking komen voor de middelingsregeling. Met middeling berekent u uw gemiddelde inkomen over 3 aaneengesloten kalenderjaren. Dit is het middelingstijdvak. Vervolgens berekent u&hellip; <a class=\"more-link\" href=\"https:\/\/taxable.nl\/nl\/nieuws\/middeling-wisselende-inkomens-drie-aaneengesloten-jaren\/\"> Read More <i class=\"fa fa-angle-double-right\"><\/i><\/a><\/p>\n","protected":false},"author":2,"featured_media":6789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[205,202,200],"tags":[],"class_list":{"0":"post-6788","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-nieuws","8":"category-nieuws-over-expats-en-belastingen","9":"category-nieuws-over-prive-belasting","10":"entry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Middeling wisselende inkomens drie aaneengesloten jaren - TaxAble<\/title>\n<meta name=\"description\" content=\"TaxAble provides tax advisory to both (international) companies and individuals. 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