{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["Box3 2024"],"not_rendered":{"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"Box3 2024","index":0,"n_rows":52,"n_cols":6,"rows_kept":52}
[null,"jaar","jaar","jaar","jaar"]
[null,2023,2024,2025,2026]
["Vermogen in Box 3 op 1 januari "]
["Spaargeld en banktegoeden",{"v":500000,"d":"500,000.00"},{"v":500000,"d":"500,000.00"},{"v":500000,"d":"500,000.00"},{"v":500000,"d":"500,000.00"}]
["Beleggingen en andere bezittingen,w.o. 2e woning",{"v":275000,"d":"275,000.00"},{"v":275000,"d":"275,000.00"},{"v":275000,"d":"275,000.00"},{"v":275000,"d":"275,000.00"},"minus eventueel vrijstelling groene beleggingen, € 71.251 per persoon (2024)"]
["Schulden",{"v":100000,"d":"100,000.00"},{"v":100000,"d":"100,000.00"},{"v":100000,"d":"100,000.00"},{"v":100000,"d":"100,000.00"}]
["aantal personen  (max 2)",2,2,2,2]
["Uw aandeel in de grondslag sparen en beleggen",{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"},"dat mag je over de beide partners verdelen"]
[{"$nulls":4},"voorlopig"]
["fictieve rendementspercentages","tarief 2023","tarief 2024","tarief 2025","tarief 2026","zie : https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/box-3-inkomen-op-voorlopige-aanslag-2024"]
["Spaargeld en banktegoeden",{"v":0.0092,"d":"0.92%"},{"v":0.0144,"d":"1.44%"},{"v":0.0137,"d":"1.37%"},{"v":0.0128,"d":"1.28%"},"Zie: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2023"]
["Beleggingen en andere bezittingen",{"v":0.0617,"d":"6.17%"},{"v":0.0604,"d":"6.04%"},{"v":0.0588,"d":"5.88%"},{"v":0.06,"d":"6.00%"}]
["Schulden",{"v":0.0246,"d":"2.46%"},{"v":0.0261,"d":"2.61%"},{"v":0.027,"d":"2.70%"},{"v":0.027,"d":"2.70%"}]
[]
["Vaste aftrek schulden per persoon",{"v":3400,"d":"3,400.00"},{"v":3700,"d":"3,700.00"},{"v":3800,"d":"3,800.00"},{"v":3800,"d":"3,800.00"}]
["heffingsvrij vermogen per persoon",{"v":57000,"d":"57,000.00"},{"v":57000,"d":"57,000.00"},{"v":57684,"d":"57,684.00"},{"v":59357,"d":"59,357.00"}]
["belastingpercentage Box3",{"v":0.32,"d":"32%"},{"v":0.36,"d":"36%"},{"v":0.36,"d":"36%"},{"v":0.36,"d":"36%"}]
[]
["Stap 1: Bereken het belastbaar rendement"]
["Rendement Spaargeld en banktegoeden",{"$f":"ROUNDDOWN(+B4*B11,0)","v":{"v":4600,"d":"4,600.00"}},{"v":7200,"d":"7,200.00"},{"v":6850,"d":"6,850.00"},{"$f":"ROUNDDOWN(+E4*E11,0)","v":{"v":6400,"d":"6,400.00"}}]
["Rendement Beleggingen en andere bezittingen",{"v":16967,"d":"16,967.00"},{"v":16610,"d":"16,610.00"},{"v":16170,"d":"16,170.00"},{"$f":"ROUNDDOWN(+E5*E12,0)","v":{"v":16500,"d":"16,500.00"}}]
["Rente voor aftrekbare schulden",{"$f":"IF(ROUNDUP(+(B6-(B7*B15))*B13,0)<0,0,(ROUNDUP(+(B6-B7*B15)*B13,0)))","v":{"v":2293,"d":"2,293.00"}},{"$f":"IF(ROUNDUP(+(C6-(C7*C15))*C13,0)<0,0,(ROUNDUP(+(C6-C7*C15)*C13,0)))","v":{"v":2417,"d":"2,417.00"}},{"$f":"IF(ROUNDUP(+(D6-(D7*D15))*D13,0)<0,0,(ROUNDUP(+(D6-D7*D15)*D13,0)))","v":{"v":2495,"d":"2,495.00"}},{"$f":"IF(ROUNDUP(+(E6-(E7*E15))*E13,0)<0,0,(ROUNDUP(+(E6-E7*E15)*E13,0)))","v":{"v":2495,"d":"2,495.00"}}]
["Totaal belastbaar rendement",{"$f":"+B20+B21-B22","v":{"v":19274,"d":"19,274.00"}},{"$f":"+C20+C21-C22","v":{"v":21393,"d":"21,393.00"}},{"$f":"+D20+D21-D22","v":{"v":20525,"d":"20,525.00"}},{"$f":"+E20+E21-E22","v":{"v":20405,"d":"20,405.00"}}]
[]
["Stap 2: Bereken de rendementsgrondslag"]
["Alle bezittingen ",{"$f":"+B4+B5","v":{"v":775000,"d":"775,000.00"}},{"$f":"+C4+C5","v":{"v":775000,"d":"775,000.00"}},{"$f":"+D4+D5","v":{"v":775000,"d":"775,000.00"}},{"$f":"+E4+E5","v":{"v":775000,"d":"775,000.00"}}]
["Aftrekbare schulden",{"$f":"IF((B6-(B7*B15))<0,0,(B6-(B7*B15)))","v":{"v":93200,"d":"93,200.00"}},{"$f":"IF((C6-(C7*C15))<0,0,(C6-(C7*C15)))","v":{"v":92600,"d":"92,600.00"}},{"$f":"IF((D6-(D7*D15))<0,0,(D6-(D7*D15)))","v":{"v":92400,"d":"92,400.00"}},{"$f":"IF((E6-(E7*E15))<0,0,(E6-(E7*E15)))","v":{"v":92400,"d":"92,400.00"}}]
["Rendementsgrondslag",{"$f":"ROUNDDOWN((+B26-B27),0)","v":{"v":681800,"d":"681,800.00"}},{"$f":"ROUNDDOWN((+C26-C27),0)","v":{"v":682400,"d":"682,400.00"}},{"$f":"ROUNDDOWN((+D26-D27),0)","v":{"v":682600,"d":"682,600.00"}},{"$f":"ROUNDDOWN((+E26-E27),0)","v":{"v":682600,"d":"682,600.00"}}]
[]
["Stap 3: bereken de grondslag sparen en beleggen"]
["Rendementsgrondslag (uitkomst stap 2)",{"$f":"+B28","v":{"v":681800,"d":"681,800.00"}},{"$f":"+C28","v":{"v":682400,"d":"682,400.00"}},{"$f":"+D28","v":{"v":682600,"d":"682,600.00"}},{"$f":"+E28","v":{"v":682600,"d":"682,600.00"}}]
["Totaal heffingsvrij vermogen",{"$f":"+B16*B7","v":{"v":114000,"d":"114,000.00"}},{"$f":"+C16*C7","v":{"v":114000,"d":"114,000.00"}},{"$f":"+D16*D7","v":{"v":115368,"d":"115,368.00"}},{"$f":"+E16*E7","v":{"v":118714,"d":"118,714.00"}}]
["Grondslag sparen en beleggen (te verdelen over partners)",{"$f":"IF((B31-B32)<0,0,(B31-B32))","v":{"v":567800,"d":"567,800.00"}},{"$f":"IF((C31-C32)<0,0,(C31-C32))","v":{"v":568400,"d":"568,400.00"}},{"$f":"IF((D31-D32)<0,0,(D31-D32))","v":{"v":567232,"d":"567,232.00"}},{"$f":"IF((E31-E32)<0,0,(E31-E32))","v":{"v":563886,"d":"563,886.00"}}]
["Uw aandeel in de grondslag sparen en beleggen",{"$f":"+B33*B8","v":{"v":283900,"d":"283,900.00"}},{"$f":"+C33*C8","v":{"v":284200,"d":"284,200.00"}},{"$f":"+D33*D8","v":{"v":283616,"d":"283,616.00"}},{"$f":"+E33*E8","v":{"v":281943,"d":"281,943.00"}}]
[]
["stap 4: bereken uw aandeel in de rendementsgrondslag"]
["Uw aandeel in de grondslag sparen en beleggen",{"$f":"+B34","v":{"v":283900,"d":"283,900.00"}},{"$f":"+C34","v":{"v":284200,"d":"284,200.00"}},{"$f":"+D34","v":{"v":283616,"d":"283,616.00"}},{"$f":"+E34","v":{"v":281943,"d":"281,943.00"}}]
["Rendementsgrondslag (uikomst stap 2)",{"$f":"+B28","v":{"v":681800,"d":"681,800.00"}},{"$f":"+C28","v":{"v":682400,"d":"682,400.00"}},{"$f":"+D28","v":{"v":682600,"d":"682,600.00"}},{"$f":"+E28","v":{"v":682600,"d":"682,600.00"}}]
["Percentage afgerond op 2 decimalen achter de komma",{"$f":"ROUND((+B37/B38),4)","v":{"v":0.4164,"d":"41.64%"}},{"$f":"ROUND((+C37/C38),4)","v":{"v":0.4165,"d":"41.65%"}},{"$f":"ROUND((+D37/D38),4)","v":{"v":0.4155,"d":"41.55%"}},{"$f":"ROUND((+E37/E38),4)","v":{"v":0.413,"d":"41.30%"}}]
[]
["Stap 5: bereken uw voordeel uit sparen en beleggen"]
["Totaal belastbaar rendement (uitkomst stap 1)",{"$f":"+B23","v":{"v":19274,"d":"19,274.00"}},{"$f":"+C23","v":{"v":21393,"d":"21,393.00"}},{"$f":"+D23","v":{"v":20525,"d":"20,525.00"}},{"$f":"+E23","v":{"v":20405,"d":"20,405.00"}}]
["Percentage afgerond op 2 decimalen achter de komma",{"$f":"+B39","v":{"v":0.4164,"d":"41.64%"}},{"$f":"+C39","v":{"v":0.4165,"d":"41.65%"}},{"$f":"+D39","v":{"v":0.4155,"d":"41.55%"}},{"$f":"+E39","v":{"v":0.413,"d":"41.30%"}}]
["Voordeel uit sparen en beleggen, afgerond naar beneden",{"$f":"ROUNDDOWN((+B42*B43),0)","v":{"v":8025,"d":"8,025.00"}},{"$f":"ROUNDDOWN((+C42*C43),0)","v":{"v":8910,"d":"8,910.00"}},{"$f":"ROUNDDOWN((+D42*D43),0)","v":{"v":8528,"d":"8,528.00"}},{"$f":"ROUNDDOWN((+E42*E43),0)","v":{"v":8427,"d":"8,427.00"}}]
[]
["Stap 6: bereken de belasting in box3 van 1 persoon"]
["Voordeel uit sparen en beleggen, afgerond naar beneden",{"$f":"+B44","v":{"v":8025,"d":"8,025.00"}},{"$f":"+C44","v":{"v":8910,"d":"8,910.00"}},{"$f":"+D44","v":{"v":8528,"d":"8,528.00"}},{"$f":"+E44","v":{"v":8427,"d":"8,427.00"}}]
["belastingpercentage Box3",{"$f":"+B17","v":{"v":0.32,"d":"32%"}},{"$f":"+C17","v":{"v":0.36,"d":"36%"}},{"$f":"+D17","v":{"v":0.36,"d":"36%"}},{"$f":"+E17","v":{"v":0.36,"d":"36%"}}]
["te betalen belasting Box3, afgrond naar beneden",{"$f":"ROUNDDOWN((+B47*B48),0)","v":{"v":2568,"d":"2,568.00"}},{"$f":"ROUNDDOWN((+C47*C48),0)","v":{"v":3207,"d":"3,207.00"}},{"$f":"ROUNDDOWN((+D47*D48),0)","v":{"v":3070,"d":"3,070.00"}},{"$f":"ROUNDDOWN((+E47*E48),0)","v":{"v":3033,"d":"3,033.00"}}]
[]
[]
["disclaimer: aan deze berekening kunnen geen rechten ontleend worden."]