{"id":1827,"date":"2020-09-17T12:08:46","date_gmt":"2020-09-17T10:08:46","guid":{"rendered":"https:\/\/novio.tax\/?p=1827"},"modified":"2025-02-10T20:43:59","modified_gmt":"2025-02-10T19:43:59","slug":"belastingplan-2021-en-2022","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs-nl\/belastingplan-2021-en-2022\/","title":{"rendered":"Belastingplan 2021 (en 2022?)"},"content":{"rendered":"<article><strong>Vennootschapsbelasting<\/strong><\/p>\n<div class=\"gradient\">\n<p><em>Facturering fiscaal coronareserve<\/em><\/p>\n<p>Het voorgestelde artikel 12abis Wet Vpb 1969 bepaalt dat belastingplichtigen bij de bepaling van de winst over 2019 onder voorwaarden een fiscale coronareserve kunnen vormen voor het gehele of gedeeltelijke 'coronagerelateerde verlies' dat zich naar verwachting in het jaar 2020 voordoet. Dit geldt op vergelijkbare wijze voor belastingplichtigen die een gebroken boekjaar hanteren. Door een fiscale coronareserve te vormen, wordt de winst van het jaar 2019 lager. Hierdoor kunnen belastingplichtigen op korte termijn (een deel van) de betaalde belasting over het jaar 2019 terug ontvangen of hoeft (een deel van) de te betalen belasting over 2019 niet meer te worden betaald. Dit levert een liquiditeitsvoordeel op.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>Vennootschapsbelasting Invoering fiscale coronareserve Het voorgestelde artikel 12abis Wet Vpb 1969 bepaalt dat belastingplichtigen bij de bepaling van de winst over 2019 onder voorwaarden een fiscale coronareserve kunnen vormen voor het gehele of gedeeltelijke \u2018coronagerelateerde verlies\u2019 dat zich naar verwachting in het jaar 2020 voordoet. Dit geldt op vergelijkbare wijze voor belastingplichtigen die een gebroken [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1828,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs-nl"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Belastingplan 2021 (en 2022?) - NovioTax<\/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:\/\/novio.tax\/nl\/blogs-nl\/belastingplan-2021-en-2022\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belastingplan 2021 (en 2022?) - NovioTax\" \/>\n<meta property=\"og:description\" content=\"Vennootschapsbelasting Invoering fiscale coronareserve Het voorgestelde artikel 12abis Wet Vpb 1969 bepaalt dat belastingplichtigen bij de bepaling van de winst over 2019 onder voorwaarden een fiscale coronareserve kunnen vormen voor het gehele of gedeeltelijke \u2018coronagerelateerde verlies\u2019 dat zich naar verwachting in het jaar 2020 voordoet. Dit geldt op vergelijkbare wijze voor belastingplichtigen die een gebroken [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/blogs-nl\/belastingplan-2021-en-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-17T10:08:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-10T19:43:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\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:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"Belastingplan 2021 (en 2022?)\",\"datePublished\":\"2020-09-17T10:08:46+00:00\",\"dateModified\":\"2025-02-10T19:43:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/\"},\"wordCount\":106,\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg\",\"articleSection\":[\"Blogs\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/\",\"url\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/\",\"name\":\"Belastingplan 2021 (en 2022?) - NovioTax\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg\",\"datePublished\":\"2020-09-17T10:08:46+00:00\",\"dateModified\":\"2025-02-10T19:43:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage\",\"url\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg\",\"contentUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg\",\"width\":700,\"height\":250},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/novio.tax\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Belastingplan 2021 (en 2022?)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/novio.tax\/#website\",\"url\":\"https:\/\/novio.tax\/\",\"name\":\"NovioTax\",\"description\":\"Dutch research-based tax consultancy firm\",\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/novio.tax\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/novio.tax\/#organization\",\"name\":\"NovioTax\",\"url\":\"https:\/\/novio.tax\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg\",\"contentUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg\",\"width\":204,\"height\":38,\"caption\":\"NovioTax\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/novio.tax\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Belastingplan 2021 (en 2022?) - NovioTax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/novio.tax\/nl\/blogs-nl\/belastingplan-2021-en-2022\/","og_locale":"nl_NL","og_type":"article","og_title":"Belastingplan 2021 (en 2022?) - NovioTax","og_description":"Vennootschapsbelasting Invoering fiscale coronareserve Het voorgestelde artikel 12abis Wet Vpb 1969 bepaalt dat belastingplichtigen bij de bepaling van de winst over 2019 onder voorwaarden een fiscale coronareserve kunnen vormen voor het gehele of gedeeltelijke \u2018coronagerelateerde verlies\u2019 dat zich naar verwachting in het jaar 2020 voordoet. Dit geldt op vergelijkbare wijze voor belastingplichtigen die een gebroken [&hellip;]","og_url":"https:\/\/novio.tax\/nl\/blogs-nl\/belastingplan-2021-en-2022\/","og_site_name":"NovioTax","article_published_time":"2020-09-17T10:08:46+00:00","article_modified_time":"2025-02-10T19:43:59+00:00","og_image":[{"width":700,"height":250,"url":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"admin","Geschatte leestijd":"1 minuut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#article","isPartOf":{"@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/"},"author":{"name":"admin","@id":"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4"},"headline":"Belastingplan 2021 (en 2022?)","datePublished":"2020-09-17T10:08:46+00:00","dateModified":"2025-02-10T19:43:59+00:00","mainEntityOfPage":{"@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/"},"wordCount":106,"publisher":{"@id":"https:\/\/novio.tax\/#organization"},"image":{"@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg","articleSection":["Blogs"],"inLanguage":"nl-NL"},{"@type":"WebPage","@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/","url":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/","name":"Belastingplan 2021 (en 2022?) - NovioTax","isPartOf":{"@id":"https:\/\/novio.tax\/#website"},"primaryImageOfPage":{"@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage"},"image":{"@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg","datePublished":"2020-09-17T10:08:46+00:00","dateModified":"2025-02-10T19:43:59+00:00","breadcrumb":{"@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#primaryimage","url":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg","contentUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/06\/belastingplan-2021-en-2022_66727b0291dc5.jpeg","width":700,"height":250},{"@type":"BreadcrumbList","@id":"https:\/\/novio.tax\/blogs-nl\/belastingplan-2021-en-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/novio.tax\/en\/"},{"@type":"ListItem","position":2,"name":"Belastingplan 2021 (en 2022?)"}]},{"@type":"WebSite","@id":"https:\/\/novio.tax\/#website","url":"https:\/\/novio.tax\/","name":"NovioTax","description":"Nederlands belastingadviesbureau","publisher":{"@id":"https:\/\/novio.tax\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/novio.tax\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/novio.tax\/#organization","name":"NovioTax","url":"https:\/\/novio.tax\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/novio.tax\/#\/schema\/logo\/image\/","url":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg","contentUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg","width":204,"height":38,"caption":"NovioTax"},"image":{"@id":"https:\/\/novio.tax\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4","name":"admin","image":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/novio.tax\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/novio.tax"]}]}},"_links":{"self":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts\/1827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/comments?post=1827"}],"version-history":[{"count":1,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts\/1827\/revisions"}],"predecessor-version":[{"id":2873,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts\/1827\/revisions\/2873"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/media\/1828"}],"wp:attachment":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/media?parent=1827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/categories?post=1827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/tags?post=1827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}