{"id":8319,"date":"2022-04-04T10:42:54","date_gmt":"2022-04-04T08:42:54","guid":{"rendered":"https:\/\/bakertilly.be\/news\/overzicht-aftrekbaarheid-kosten-aj-2023\/"},"modified":"2025-07-23T09:48:27","modified_gmt":"2025-07-23T07:48:27","slug":"overzicht-aftrekbaarheid-kosten-aj-2023","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/nl\/news\/overzicht-aftrekbaarheid-kosten-aj-2023\/","title":{"rendered":"Overzicht aftrekbaarheid kosten AJ 2023"},"content":{"rendered":"<p><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Kosten die gemaakt worden voor de economische activiteit van een <strong>onderneming<\/strong>, zijn in beginsel <strong>fiscaal aftrekbaar<\/strong>. Voor bepaalde kosten echter voorziet de fiscale wetgeving in een <strong>aftrekbeperking<\/strong>. Deze worden ook \u2018<strong>verworpen uitgaven<\/strong>\u2019 genoemd.<\/p>\n<p>Hieronder een nuttig overzicht van courante kosten waarvoor een fiscale aftrekbeperking geldt op het vlak van vennootschapsbelasting of btw voor boekjaar 2022 (aanslagjaar 2023).<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\">        <div class=\"embedpress-document-embed ose-document ep-doc-d7fcf3f3b136871a304a78937b86779c\" style=\"width: 900px; height: 1200px;; max-width:100%; display: block\">\n                                <div>\n                        <iframe title=\"Overzicht aftrekbaarheid kosten AJ 2023\" allowfullscreen=\"true\" mozallowfullscreen=\"true\" webkitallowfullscreen=\"true\" style=\"width: 900px; height: 1200px;; max-width:100%;\" src=\"https:\/\/dev.bakertilly.be\/wp-content\/uploads\/2025\/07\/OverzichtVU-AJ2023.pdf\" data-emsrc=\"https:\/\/dev.bakertilly.be\/wp-content\/uploads\/2025\/07\/OverzichtVU-AJ2023.pdf\" data-emid=\"embedpress-pdf-shortcode\" class=\"embedpress-embed-document-pdf embedpress-pdf-shortcode\"><\/iframe>\n                    <\/div>\n                    <\/div>\n\n<\/div><\/div><\/div><\/div><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:40px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Dit document bevat een samenvattend, niet exhaustief overzicht en kan derhalve enkel als algemene leidraad dienen. Voor informatie over de fiscale behandeling van welbepaalde kosten in specifieke situaties kan u contact opnemen met Baker Tilly.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kosten die gemaakt worden voor de economische activiteit van een onderneming, zijn in beginsel fiscaal aftrekbaar. Voor bepaalde kosten echter voorziet de fiscale wetgeving in een aftrekbeperking. Het overzicht van aftrekbaarheid van kosten geeft een beeld van van de courante kosten waarvoor een fiscale aftrekbeperking geldt voor boekjaar 2022 (aanslagjaar 2023).<\/p>\n","protected":false},"author":1,"featured_media":12606,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[180,181],"tags":[100],"mediavorm":[126],"class_list":["post-8319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-btw-advies-en-indirecte-belastingen","tag-shortheader-small","mediavorm-nieuws"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/8319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/comments?post=8319"}],"version-history":[{"count":0,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/8319\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/media\/12606"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/media?parent=8319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/categories?post=8319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/tags?post=8319"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/mediavorm?post=8319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}