{"text_format":"3","workbook":"xlsx","n_sheets":12,"sheets":["2018 emz","2019 emz","2020 emz","2021 emz","2022 emz","2023 emz","2024 emz","2025 emz","Inkomstenbelasting","Arbeidskorting","Algemene heffingskorting","Totale heffingskortingen"],"not_rendered":{"images":1,"comments":1},"read":"whole","date_system":"1904"}

{"sheet":"2018 emz","index":0,"n_rows":47,"n_cols":24,"rows_kept":47,"hidden":true}
[2018]
["Onderneming"]
[null,"Fiscale Winst",null,0]
[null,"Zelfstandigenaftrek",null,{"$f":"IF(C5<>\"ja\",F4,G4)","v":0},null,{"$f":"IF(D3>G4,G4,D3)","v":0},{"v":7280,"d":"7,280"},{"$nulls":5},"ja"]
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[null,"Winst na aftrek",null,{"$f":"+D3-F4-D5","v":0}]
[null,"MKB-vrijstelling",null,{"$f":"+D6*E7","v":0},{"v":0.14,"d":"14%"}]
[null,"Belastbare winst",null,{"$f":"+D6-D7","v":0}]
[]
["Loon","Totaal loon",null,0]
[null,"Ingehouden LH",null,0]
[null,"Bijdrage ZVW",null,0]
[null,"Arbeidskorting",null,0]
[]
["Eigen woning","WOZ waarde",null,0]
[null,"Eigen woning forfait",{"v":0.007,"d":"0.70%"},{"$f":"+D15*C16","v":0}]
[null,"Betaalde rente hypotheek",null,0]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D17-D16","v":0}]
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["Berekening IB",null,null,"Inkomen"]
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[null,"Loon",null,{"$f":"+D10","v":0}]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D18","v":0}]
[null,"Inkomen",null,{"$f":"+D21+D22-D23","v":0}]
[null,"Arbeidsinkomen",null,{"$f":"+D3+D22","v":0}]
[null,"LH",null,{"$f":"+D11","v":0}]
[null,"Bijdrage ZVW",null,{"$f":"+D12","v":0}]
[null,"Arbeidskorting",null,{"$f":"+D13","v":0}]
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[null,"tariefsaanpassing EW",null,null,{"$f":"Inkomstenbelasting!B27","v":0}]
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[null,"Heffingskortingen"]
[null,"Algemene heffingskorting",null,null,{"$f":"'Algemene heffingskorting'!H6","v":{"v":2265,"d":"2,265"}}]
[null,"Arbeidskorting",null,null,{"$f":"Arbeidskorting!H8","v":0}]
[null,"Totale heffingskortingen",{"$nulls":3},{"$f":"+E37+E38","v":{"v":2265,"d":"2,265"}}]
[null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!B5","v":{"v":-1,"d":"(1)"}}]
[null,"Verschuldigde IB",{"$nulls":3},{"$f":"F35-F40","v":0}]
[]
[null,"Te betalen/ontvangen IB",{"$nulls":3},{"$f":"F41-D26","v":0},null,{"$f":"D21*C44","v":0}]
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[]
[null,"Belastingdruk",{"$f":"(F43+F44)/D3","v":{"$error":"#DIV/0!"}}]

{"sheet":"2019 emz","index":1,"n_rows":47,"n_cols":24,"rows_kept":47,"hidden":true}
[2019]
["Onderneming"]
[null,"Fiscale Winst",null,0]
[null,"Zelfstandigenaftrek",null,{"$f":"IF(C5<>\"ja\",F4,G4)","v":0},null,{"$f":"IF(D3>G4,G4,D3)","v":0},{"v":7280,"d":"7,280"},{"$nulls":5},"ja"]
[null,"Startersaftrek ja/nee","nee",{"$f":"IF(C5=\"ja\",F5,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,"Winst na aftrek",null,{"$f":"+D3-F4-D5","v":0}]
[null,"MKB-vrijstelling",null,{"$f":"+D6*E7","v":0},{"v":0.14,"d":"14%"}]
[null,"Belastbare winst",null,{"$f":"+D6-D7","v":0}]
[]
["Loon","Totaal loon",null,0]
[null,"Ingehouden LH",null,0]
[null,"Bijdrage ZVW",null,0]
[null,"Arbeidskorting",null,0]
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["Eigen woning","WOZ waarde",null,0]
[null,"Eigen woning forfait",{"v":0.0065,"d":"0.65%"},{"$f":"+D15*C16","v":0}]
[null,"Betaalde rente hypotheek",null,0]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D17-D16","v":0}]
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[null,"Winst",null,{"$f":"+D8","v":0}]
[null,"Loon",null,{"$f":"+D10","v":0}]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D18","v":0}]
[null,"Inkomen",null,{"$f":"+D21+D22-D23","v":0}]
[null,"Arbeidsinkomen",null,{"$f":"+D3+D22","v":0}]
[null,"LH",null,{"$f":"+D11","v":0}]
[null,"Bijdrage ZVW",null,{"$f":"+D12","v":0}]
[null,"Arbeidskorting",null,{"$f":"+D13","v":0}]
[]
[null,"IB schijf 1",{"$f":"Inkomstenbelasting!J3","v":{"v":0.3665,"d":"36.65%"}},null,{"$f":"+W30","v":{"v":-1,"d":"1-"}},null,0,{"$f":"Inkomstenbelasting!I3","v":{"v":20384,"d":"20,384"}},null,null,{"$f":"IF(D24>H30,H30*C30,D24*C30)","v":0},{"$nulls":11},{"$f":"+K30-1","v":{"v":-1,"d":"1-"}}]
[null,"IB schijf 2",{"$f":"Inkomstenbelasting!J4","v":{"v":0.381,"d":"38.10%"}},null,{"$f":"FLOOR(W31,1)","v":0},null,{"$f":"H30+1","v":{"v":20385,"d":"20,385"}},{"$f":"Inkomstenbelasting!I4","v":{"v":34300,"d":"34,300"}},{"$f":"IF($D$24<H31,$D$24-G31,0)","v":{"v":-20385,"d":"20,385-"}},{"$f":"+I31*C31","v":{"v":-7766.685,"d":"7,767-"}},{"$f":"IF($D$24>=H31,(H31-G31)*C31,0)","v":0},{"$nulls":11},{"$f":"IF((I31+K31)>0,J31+K31,0)","v":0}]
[null,"IB schijf 3",{"$f":"Inkomstenbelasting!J5","v":{"v":0.381,"d":"38.10%"}},null,{"$f":"FLOOR(W32,1)","v":0},null,{"$f":"H31+1","v":{"v":34301,"d":"34,301"}},{"$f":"Inkomstenbelasting!I5","v":{"v":68507,"d":"68,507"}},{"$f":"IF($D$24<H32,$D$24-G32,0)","v":{"v":-34301,"d":"34,301-"}},{"$f":"+I32*C32","v":{"v":-13068.681,"d":"13,069-"}},{"$f":"IF($D$24>=H32,(H32-G32)*C32,0)","v":0},{"$nulls":11},{"$f":"IF((I32+K32)>0,J32+K32,0)","v":0}]
[null,"IB schijf 4",{"$f":"Inkomstenbelasting!J6","v":{"v":0.5175,"d":"51.75%"}},null,{"$f":"FLOOR(W33,1)","v":0},null,{"$f":"H32+1","v":{"v":68508,"d":"68,508"}},{"$nulls":3},{"$f":"IF($D$24>G33,(D24-G33)*C33,0)","v":0},{"$nulls":11},{"$f":"IF((I33+K33)>0,I33+K33,0)","v":0}]
[null,"tariefsaanpassing EW",null,null,{"$f":"Inkomstenbelasting!C27","v":0}]
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[null,"Heffingskortingen"]
[null,"Algemene heffingskorting",null,null,{"$f":"'Algemene heffingskorting'!Q6","v":{"v":2477,"d":"2,477"}}]
[null,"Arbeidskorting",null,null,{"$f":"Arbeidskorting!S8","v":0}]
[null,"Totale heffingskortingen",{"$nulls":3},{"$f":"+E37+E38","v":{"v":2477,"d":"2,477"}}]
[null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!E5","v":{"v":-1,"d":"(1)"}}]
[null,"Verschuldigde IB",{"$nulls":3},{"$f":"F35-F40","v":0}]
[]
[null,"Te betalen/ontvangen IB",{"$nulls":3},{"$f":"F41-D26","v":0},null,{"$f":"D21*C44","v":0}]
[null,"Bijdrage ZVW",{"v":0.057,"d":"5.70%"},null,null,{"$f":"IF(D21>G44,H44,H43)","v":0},55923,{"$f":"G44*C44","v":{"v":3187.6110000000003,"d":"3,187.61"}}]
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[]
[null,"Belastingdruk",{"$f":"(F43+F44)/D3","v":{"$error":"#DIV/0!"}}]

{"sheet":"2020 emz","index":2,"n_rows":48,"n_cols":24,"rows_kept":48,"hidden":true}
[2020]
["Onderneming"]
[null,"Fiscale Winst",null,0]
[null,"Zelfstandigenaftrek",null,{"$f":"IF(C5<>\"ja\",F4,G4)","v":0},null,{"$f":"IF(D3>G4,G4,D3)","v":0},{"v":7030,"d":"7,030"},{"$nulls":5},"ja"]
[null,"Startersaftrek ja/nee","nee",{"$f":"IF(C5=\"ja\",F5,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,"Winst na aftrek",null,{"$f":"+D3-F4-D5","v":0}]
[null,"MKB-vrijstelling",null,{"$f":"+D6*E7","v":0},{"v":0.14,"d":"14%"}]
[null,"Belastbare winst",null,{"$f":"+D6-D7","v":0}]
[]
["Loon","Totaal loon",null,0]
[null,"Ingehouden LH",null,0]
[null,"Bijdrage ZVW",null,0]
[null,"Arbeidskorting",null,0]
[]
["Eigen woning","WOZ waarde",null,0]
[null,"Eigen woning forfait",{"v":0.006,"d":"0.60%"},{"$f":"+D15*C16","v":0}]
[null,"Betaalde rente hypotheek",null,0]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D17-D16","v":0}]
[]
["Berekening IB",null,null,"Inkomen"]
[null,"Winst",null,{"$f":"+D8","v":0}]
[null,"Loon",null,{"$f":"+D10","v":0}]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D18","v":0}]
[null,"Inkomen",null,{"$f":"+D21+D22-D23","v":0}]
[null,"Arbeidsinkomen",null,{"$f":"+D3+D22","v":0}]
[null,"LH",null,{"$f":"+D11","v":0}]
[null,"Bijdrage ZVW",null,{"$f":"+D12","v":0}]
[null,"Arbeidskorting",null,{"$f":"+D13","v":0}]
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[null,"IB schijf 1",{"$f":"Inkomstenbelasting!O3","v":{"v":0.3735,"d":"37.35%"}},null,{"$f":"+W30","v":{"v":-1,"d":"1-"}},null,0,{"$f":"Inkomstenbelasting!N3","v":{"v":20751,"d":"20,751"}},null,null,{"$f":"IF(D24>H30,H30*C30,D24*C30)","v":0},{"$nulls":11},{"$f":"+K30-1","v":{"v":-1,"d":"1-"}}]
[null,"IB schijf 2",{"$f":"Inkomstenbelasting!O4","v":{"v":0.3735,"d":"37.35%"}},null,{"$f":"FLOOR(W31,1)","v":0},null,{"$f":"H30+1","v":{"v":20752,"d":"20,752"}},{"$f":"Inkomstenbelasting!N4","v":{"v":34764,"d":"34,764"}},{"$f":"IF($D$24<H31,$D$24-G31,0)","v":{"v":-20752,"d":"20,752-"}},{"$f":"+I31*C31","v":{"v":-7750.872,"d":"7,751-"}},{"$f":"IF($D$24>=H31,(H31-G31)*C31,0)","v":0},{"$nulls":11},{"$f":"IF((I31+K31)>0,J31+K31,0)","v":0}]
[null,"IB schijf 3",{"$f":"Inkomstenbelasting!O5","v":{"v":0.3735,"d":"37.35%"}},null,{"$f":"FLOOR(W32,1)","v":0},null,{"$f":"H31+1","v":{"v":34765,"d":"34,765"}},{"$f":"Inkomstenbelasting!N5","v":{"v":68507,"d":"68,507"}},{"$f":"IF($D$24<H32,$D$24-G32,0)","v":{"v":-34765,"d":"34,765-"}},{"$f":"+I32*C32","v":{"v":-12984.727499999999,"d":"12,985-"}},{"$f":"IF($D$24>=H32,(H32-G32)*C32,0)","v":0},{"$nulls":11},{"$f":"IF((I32+K32)>0,J32+K32,0)","v":0}]
[null,"IB schijf 4",{"$f":"Inkomstenbelasting!O6","v":{"v":0.495,"d":"49.50%"}},null,{"$f":"FLOOR(W33,1)","v":0},null,{"$f":"H32+1","v":{"v":68508,"d":"68,508"}},{"$nulls":3},{"$f":"IF($D$24>G33,(D24-G33)*C33,0)","v":0},{"$nulls":11},{"$f":"IF((I33+K33)>0,I33+K33,0)","v":0}]
[null,"tariefsaanpassing aftrekposten",null,null,{"$f":"Inkomstenbelasting!D31","v":0}]
[null,"tariefsaanpassing EW",null,null,{"$f":"Inkomstenbelasting!D27","v":0}]
[{"$nulls":5},{"$f":"SUM(E30:E35)","v":{"v":-1,"d":"(1)"}},{"$nulls":17},{"$f":"+W30+W32+W31+W33","v":{"v":-1,"d":"1-"}}]
[null,"Heffingskortingen"]
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[null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!H5","v":{"v":-1,"d":"(1)"}}]
[null,"Verschuldigde IB",{"$nulls":3},{"$f":"F36-F41","v":0}]
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[null,"Te betalen/ontvangen IB",{"$nulls":3},{"$f":"F42-D26","v":0},null,{"$f":"IF(D21>0,D21*C45,0)","v":0}]
[null,"Bijdrage ZVW",{"v":0.0545,"d":"5.45%"},null,null,{"$f":"IF(D21>G45,H45,H44)","v":0},{"v":57232,"d":"57,232"},{"$f":"G45*C45","v":{"v":3119.144,"d":"3,119.14"}}]
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[]
[null,"Belastingdruk",{"$f":"(F44+F45)/D3","v":{"$error":"#DIV/0!"}}]

{"sheet":"2021 emz","index":3,"n_rows":48,"n_cols":24,"rows_kept":48,"hidden":true}
[2021]
["Onderneming"]
[null,"Fiscale Winst",null,0]
[null,"Zelfstandigenaftrek",null,{"$f":"IF(C5<>\"ja\",F4,G4)","v":0},null,{"$f":"IF(D3>G4,G4,D3)","v":0},{"v":6670,"d":"6,670"},{"$nulls":5},"ja"]
[null,"Startersaftrek ja/nee","nee",{"$f":"IF(C5=\"ja\",F5,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,"Winst na aftrek",null,{"$f":"+D3-F4-D5","v":0}]
[null,"MKB-vrijstelling",null,{"$f":"+D6*E7","v":0},{"v":0.14,"d":"14%"}]
[null,"Belastbare winst",null,{"$f":"+D6-D7","v":0}]
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["Loon","Totaal loon",null,0]
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[null,"Bijdrage ZVW",null,0]
[null,"Arbeidskorting",null,0]
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[null,"Eigen woning forfait",{"v":0.005,"d":"0.50%"},{"$f":"+D15*C16","v":0}]
[null,"Betaalde rente hypotheek",null,0]
[null,"aftrekbare kosten eigen woning",null,{"$f":"+D17-D16","v":0}]
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[null,"Arbeidsinkomen",null,{"$f":"+D3+D22","v":0}]
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[null,"tariefsaanpassing aftrekposten",null,null,{"$f":"Inkomstenbelasting!E31","v":0}]
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[null,"Heffingskortingen"]
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[null,"Totale heffingskortingen",{"$nulls":3},{"$f":"+E38+E39","v":{"v":2837,"d":"2,837"}}]
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[null,"Te betalen/ontvangen IB",{"$nulls":3},{"$f":"F42-D26","v":0},null,{"$f":"IF(D21>0,D21*C45,0)","v":0}]
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[]
[]
[null,"Belastingdruk",{"$f":"(F44+F45)/D3","v":{"$error":"#DIV/0!"}}]

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[null,2022]
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[null,null,"Fiscale Winst",null,0]
[null,null,"Zelfstandigenaftrek","nee",{"$f":"IF(AND(D5=\"ja\",D6=\"nee\"),G5,IF(AND(D5=\"ja\",D6=\"ja\"),H5,(IF(D5=\"nee\",0))))","v":0},null,{"$f":"IF(E4>H5,H5,E4)","v":0},{"v":6310,"d":"6,310"},{"$nulls":5},"ja"]
[null,null,"Startersaftrek ja/nee","nee",{"$f":"IF(AND(D6=\"ja\",D5=\"ja\"),G6,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,null,"Winst na aftrek",null,{"$f":"+E4-E5-E6","v":0}]
[null,null,"MKB-vrijstelling",null,{"$f":"+E7*F8","v":0},{"v":0.14,"d":"14%"}]
[null,null,"Belastbare winst",null,{"$f":"+E7-E8","v":0}]
[]
[null,"Loon","Totaal loon (tegenwoordige)",null,0,{"$nulls":22},"IB Netto sheet Kees de Boekhouder"]
[null,null,"Totaal uitkering (vroegere)",null,0,{"$nulls":22},"Versie 2.4 september 2022"]
[null,null,"Ingehouden LH",null,0]
[null,null,"Bijdrage ZVW",null,0]
[null,null,"Arbeidskorting",null,0]
[]
[null,"Eigen woning","WOZ waarde",null,0]
[null,null,"Eigen woning forfait",{"v":0.0045,"d":"0.45%"},{"$f":"+E17*D18","v":0}]
[null,null,"Betaalde rente hypotheek",null,0]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E18-E19","v":0}]
[]
[null,"Berekening IB",null,null,"Inkomen"]
[null,null,"Winst",null,{"$f":"+E9","v":0}]
[null,null,"Loon/uitkering",null,{"$f":"+E11+E12","v":0},{"$nulls":23},"`"]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E20","v":0}]
[null,null,"Inkomen",null,{"$f":"+E23+E24+E25","v":0}]
[null,null,"Arbeidsinkomen",null,{"$f":"+E4+E11","v":0}]
[null,null,"LH",null,{"$f":"+E13","v":0}]
[null,null,"Bijdrage ZVW",null,{"$f":"+E14","v":0}]
[null,null,"Arbeidskorting",null,{"$f":"+E15","v":0}]
[]
[null,null,"IB schijf 1",{"$f":"Inkomstenbelasting!Y3","v":{"v":0.3707,"d":"37.07%"}},null,{"$f":"+X32","v":{"v":-1,"d":"(1)"}},null,0,{"$f":"Inkomstenbelasting!X3","v":{"v":35472,"d":"35,472"}},null,null,{"$f":"IF(E26>I32,I32*D32,E26*D32)","v":0},{"$nulls":11},{"$f":"+L32-1","v":{"v":-1,"d":"1-"}}]
[null,null,"IB schijf 2",{"$f":"Inkomstenbelasting!Y4","v":{"v":0.3707,"d":"37.07%"}},null,{"$f":"FLOOR(X33,1)","v":0},null,{"$f":"I32+1","v":{"v":35473,"d":"35,473"}},{"$f":"Inkomstenbelasting!X4","v":{"v":69398,"d":"69,398"}},{"$f":"IF($E$26<I33,$E$26-H33,0)","v":{"v":-35473,"d":"35,473-"}},{"$f":"+J33*D33","v":{"v":-13149.8411,"d":"13,150-"}},{"$f":"IF($E$26>=I33,(I33-H33)*D33,0)","v":0},{"$nulls":11},{"$f":"IF((J33+L33)>0,K33+L33,0)","v":0}]
[null,null,"IB schijf 3",{"$f":"Inkomstenbelasting!Y5","v":{"v":0.495,"d":"49.50%"}},null,{"$f":"FLOOR(X34,1)","v":0},null,{"$f":"I33+1","v":{"v":69399,"d":"69,399"}},{"$f":"Inkomstenbelasting!X5","v":0},{"$f":"IF($E$26<I34,$E$26-H34,0)","v":0},{"$f":"+J34*D34","v":0},{"$f":"IF($E$26>=H34,(E26-H34)*D34,0)","v":0},{"$nulls":11},{"$f":"IF((J34+L34)>0,K34+L34,0)","v":0}]
[]
[null,null,"tariefsaanpassing aftrekposten",null,null,{"$f":"Inkomstenbelasting!F31","v":0}]
[]
[{"$nulls":6},{"$f":"SUM(F32:F36)","v":{"v":-1,"d":"(1)"}},{"$nulls":17},{"$f":"+X32+X34+X33+X35","v":{"v":-1,"d":"1-"}}]
[null,null,"Heffingskortingen"]
[null,null,"Algemene heffingskorting",null,null,{"$f":"'Algemene heffingskorting'!H39","v":{"v":2888,"d":"2,888"}}]
[null,null,"Arbeidskorting",null,null,{"$f":"Arbeidskorting!J45","v":0}]
[null,null,"Totale heffingskortingen",{"$nulls":3},{"$f":"+F40+F41","v":{"v":2888,"d":"2,888"}}]
[null,null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!N5","v":{"v":-1,"d":"(1)"}}]
[null,null,"Verschuldigde IB en PVV",{"$nulls":3},{"$f":"G38-G43","v":0}]
[]
[null,null,"Te betalen/ontvangen IB / PVV",{"$nulls":3},{"$f":"G44-E28","v":0},null,{"$f":"IF(E23>0,E23*D47,0)","v":0}]
[null,null,"Bijdrage ZVW",{"v":0.055,"d":"5.50%"},null,null,{"$f":"IF(E23>K47,I47,I46)","v":0},{"v":59706,"d":"59,706"},{"$f":"K47*D47","v":{"v":3283.83,"d":"3,283.83"}},{"$f":"H47-E24","v":{"v":59706,"d":"59,706"}},{"$f":"IF(J47>0,J47,0)","v":{"v":59706,"d":"59,706"}}]
[]
[]
[null,null,"Belastingdruk",{"$f":"(G46+G47)/E4","v":{"$error":"#DIV/0!"}}]

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[null,null,"Fiscale Winst",null,0]
[null,null,"Zelfstandigenaftrek","ja",{"$f":"IF(AND(D5=\"ja\",D6=\"nee\"),G5,IF(AND(D5=\"ja\",D6=\"ja\"),H5,(IF(D5=\"nee\",0))))","v":0},null,{"$f":"IF(E4>H5,H5,E4)","v":0},{"v":5030,"d":"5,030"},{"$nulls":5},"ja"]
[null,null,"Startersaftrek ja/nee","nee",{"$f":"IF(AND(D6=\"ja\",D5=\"ja\"),G6,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,null,"Winst na aftrek",null,{"$f":"+E4-E5-E6","v":0}]
[null,null,"MKB-vrijstelling",null,{"$f":"+E7*F8","v":0},{"v":0.14,"d":"14%"}]
[null,null,"Belastbare winst",null,{"$f":"+E7-E8","v":0}]
[]
[null,"Loon","Totaal loon (tegenwoordige)",null,0,{"$nulls":22},"IB Netto sheet Kees de Boekhouder"]
[null,null,"Totaal uitkering (vroegere)",null,0,{"$nulls":22},"Versie 2.6 november 2023"]
[null,null,"Ingehouden LH",null,0]
[null,null,"Bijdrage ZVW",null,0]
[null,null,"Arbeidskorting",null,0]
[]
[null,"Eigen woning","WOZ waarde",null,0]
[null,null,"Eigen woning forfait",{"v":0.0035,"d":"0.35%"},{"$f":"+E17*D18","v":0},{"$nulls":22},"klad - voor berekeningen, opmerkingen etc."]
[null,null,"Betaalde rente hypotheek",null,0]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E18-E19","v":0}]
[]
[null,"Berekening IB",null,null,"Inkomen"]
[null,null,"Winst",null,{"$f":"+E9","v":0}]
[null,null,"Loon/uitkering",null,{"$f":"+E11+E12","v":0}]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E20","v":0}]
[null,null,"Inkomen",null,{"$f":"+E23+E24+E25","v":0}]
[null,null,"Arbeidsinkomen",null,{"$f":"+E4+E11","v":0}]
[null,null,"LH",null,{"$f":"+E13","v":0}]
[null,null,"Bijdrage ZVW",null,{"$f":"+E14","v":0}]
[null,null,"Arbeidskorting",null,{"$f":"+E15","v":0}]
[]
[null,null,"IB schijf 1",{"$f":"Inkomstenbelasting!AD3","v":{"v":0.3693,"d":"36.93%"}},null,{"$f":"+X32","v":{"v":-1,"d":"(1)"}},null,0,{"$f":"Inkomstenbelasting!AC3","v":{"v":37149,"d":"37,149"}},null,null,{"$f":"IF(E26>I32,I32*D32,E26*D32)","v":0},{"$nulls":11},{"$f":"+L32-1","v":{"v":-1,"d":"1-"}}]
[null,null,"IB schijf 2",{"$f":"Inkomstenbelasting!AD4","v":{"v":0.3693,"d":"36.93%"}},null,{"$f":"FLOOR(X33,1)","v":0},null,{"$f":"I32+1","v":{"v":37150,"d":"37,150"}},{"$f":"Inkomstenbelasting!AC4","v":{"v":73031,"d":"73,031"}},{"$f":"IF($E$26<I33,$E$26-H33,0)","v":{"v":-37150,"d":"37,150-"}},{"$f":"+J33*D33","v":{"v":-13719.495,"d":"13,719-"}},{"$f":"IF($E$26>=I33,(I33-H33)*D33,0)","v":0},{"$nulls":11},{"$f":"IF((J33+L33)>0,K33+L33,0)","v":0}]
[null,null,"IB schijf 3",{"$f":"Inkomstenbelasting!AD5","v":{"v":0.495,"d":"49.50%"}},null,{"$f":"FLOOR(X34,1)","v":0},null,{"$f":"I33+1","v":{"v":73032,"d":"73,032"}},{"$f":"Inkomstenbelasting!AC5","v":0},{"$f":"IF($E$26<I34,$E$26-H34,0)","v":0},{"$f":"+J34*D34","v":0},{"$f":"IF($E$26>=H34,(E26-H34)*D34,0)","v":0},{"$nulls":11},{"$f":"IF((J34+L34)>0,K34+L34,0)","v":0}]
[]
[null,null,"tariefsaanpassing aftrekposten",null,null,{"$f":"Inkomstenbelasting!G31","v":0}]
[]
[{"$nulls":6},{"$f":"SUM(F32:F36)","v":{"v":-1,"d":"(1)"}},{"$nulls":17},{"$f":"+X32+X34+X33+X35","v":{"v":-1,"d":"1-"}}]
[null,null,"Heffingskortingen"]
[null,null,"Algemene heffingskorting",null,null,{"$f":"'Algemene heffingskorting'!Q39","v":{"v":3070,"d":"3,070"}}]
[null,null,"Arbeidskorting",null,null,{"$f":"Arbeidskorting!U47","v":0}]
[null,null,"Totale heffingskortingen",{"$nulls":3},{"$f":"+F40+F41","v":{"v":3070,"d":"3,070"}}]
[null,null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!Q5","v":{"v":-1,"d":"(1)"}}]
[null,null,"Verschuldigde IB en PVV",{"$nulls":3},{"$f":"G38-G43","v":0}]
[{"$nulls":28},"VA's",null,"bedrag VA",null,"uitkomst incl. VA's"]
[null,null,"Te betalen/ontvangen IB / PVV",{"$nulls":3},{"$f":"G44-E28","v":0},null,{"$f":"IF(E23>0,E23*D47,0)","v":0},{"$nulls":19},"IB",null,0,null,{"$f":"G46-AE46","v":0}]
[null,null,"Bijdrage ZVW",{"v":0.0543,"d":"5.43%"},null,null,{"$f":"IF(E23>K47,I47,I46)","v":0},{"v":66956,"d":"66,956"},{"$f":"K47*D47","v":{"v":3635.7108000000003,"d":"3,635.71"}},{"$f":"H47-E24","v":{"v":66956,"d":"66,956"}},{"$f":"IF(J47>0,J47,0)","v":{"v":66956,"d":"66,956"}},{"$nulls":17},"ZVW",null,0,null,{"$f":"G47-AE47","v":0}]
[]
[]
[null,null,"Belastingdruk",{"$f":"(G46+G47)/E4","v":{"$error":"#DIV/0!"}}]

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[null,2024]
[null,"Onderneming"]
[null,null,"Fiscale Winst",null,0]
[null,null,"Zelfstandigenaftrek","nee",{"$f":"IF(AND(D5=\"ja\",D6=\"nee\"),G5,IF(AND(D5=\"ja\",D6=\"ja\"),H5,(IF(D5=\"nee\",0))))","v":0},null,{"$f":"IF(E4>H5,H5,E4)","v":0},{"v":3750,"d":"3,750"},{"$nulls":5},"ja"]
[null,null,"Startersaftrek ja/nee","nee",{"$f":"IF(AND(D6=\"ja\",D5=\"ja\"),G6,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,null,"Winst na aftrek",null,{"$f":"+E4-E5-E6","v":0}]
[null,null,"MKB-vrijstelling",null,{"$f":"+E7*F8","v":0},{"v":0.1331,"d":"13.31%"}]
[null,null,"Belastbare winst",null,{"$f":"+E7-E8","v":0}]
[]
[null,"Loon","Totaal loon (tegenwoordige)",null,0,{"$nulls":22},"IB Netto sheet Kees de Boekhouder"]
[null,null,"Totaal uitkering (vroegere)",null,0,{"$nulls":22},"Versie 3.0 September 2024"]
[null,null,"Ingehouden LH",null,0]
[null,null,"Bijdrage ZVW",null,0]
[null,null,"Arbeidskorting",null,0]
[]
[null,"Eigen woning","WOZ waarde",null,0,null,null,{"v":0,"d":"0.00%"}]
[null,null,"Eigen woning forfait",{"$f":"IF(E17<=12500,H17,IF(E17<=25000,H18,IF(E17<=50000,H19,IF(E17<=75000,H20,IF(E17<=1310000,H21,IF(E17>=1310000,H22))))))","v":{"v":0,"d":"0.00%"}},{"$f":"FLOOR(K21,1)","v":0},null,null,{"v":1E-3,"d":"0.10%"},{"$nulls":19},"klad - voor berekeningen, opmerkingen etc."]
[null,null,"Betaalde rente hypotheek",null,0,null,null,{"v":2E-3,"d":"0.20%"}]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E18-E19","v":0},null,null,{"v":0.0025,"d":"0.25%"},{"$nulls":20},"What's new?"]
[{"$nulls":7},{"v":0.0035,"d":"0.35%"},null,null,{"$f":"IF(E17<=12500,0,IF(E17<=25000,E17*0.001,IF(E17<=50000,E17*0.002,IF(E17<=75000,E17*0.0025,IF(E17<=1310000,E17*0.0035,4585+(E17-1310000)*0.0235)))))","v":0},{"$nulls":17},"Nieuwe tarieven"]
[null,"Voorzieningen","Bijv. AOV, lijfrente etc.",null,0,null,null,"special price4U",{"$nulls":20},"Progressief EW-forfait"]
[{"$nulls":28},"Mogelijkheid inkomensvoorziening toe te voegen"]
[null,"Berekening IB",null,null,"Inkomen"]
[null,null,"Winst",null,{"$f":"+E9","v":0}]
[null,null,"Loon/uitkering",null,{"$f":"+E11+E12","v":0}]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E20","v":0}]
[null,null,"Inkomen",null,{"$f":"+E25+E26+E27-E22","v":0}]
[null,null,"Arbeidsinkomen",null,{"$f":"+E4+E11","v":0}]
[null,null,"LH",null,{"$f":"+E13","v":0}]
[null,null,"Bijdrage ZVW",null,{"$f":"+E14","v":0}]
[null,null,"Arbeidskorting",null,0]
[]
[null,null,"IB schijf 1",{"$f":"Inkomstenbelasting!AI3","v":{"v":0.3697,"d":"36.97%"}},null,{"$f":"+X34","v":{"v":-1,"d":"(1)"}},null,0,{"$f":"Inkomstenbelasting!AH3","v":{"v":38097,"d":"38,097"}},null,null,{"$f":"IF(E28>I34,I34*D34,E28*D34)","v":0},{"$nulls":11},{"$f":"+L34-1","v":{"v":-1,"d":"1-"}}]
[null,null,"IB schijf 2",{"$f":"Inkomstenbelasting!AI4","v":{"v":0.3697,"d":"36.97%"}},null,{"$f":"FLOOR(X35,1)","v":0},null,{"$f":"I34+1","v":{"v":38098,"d":"38,098"}},{"$f":"Inkomstenbelasting!AH4","v":{"v":75517,"d":"75,517"}},{"$f":"IF($E$28<I35,$E$28-H35,0)","v":{"v":-38098,"d":"38,098-"}},{"$f":"+J35*D35","v":{"v":-14084.8306,"d":"14,085-"}},{"$f":"IF($E$28>=I35,(I35-H35)*D35,0)","v":0},{"$nulls":11},{"$f":"IF((J35+L35)>0,K35+L35,0)","v":0}]
[null,null,"IB schijf 3",{"$f":"Inkomstenbelasting!AI5","v":{"v":0.495,"d":"49.50%"}},null,{"$f":"FLOOR(X36,1)","v":0},null,{"$f":"I35+1","v":{"v":75518,"d":"75,518"}},null,0,0,{"$f":"IF($E$28>=H36,(E28-H36)*D36,0)","v":0},{"$nulls":11},{"$f":"IF((J36+L36)>0,K36+L36,0)","v":0}]
[]
[null,null,"tariefsaanpassing aftrekposten",null,null,{"$f":"FLOOR(H38,1)","v":0},null,{"$f":"Inkomstenbelasting!H31","v":0}]
[]
[{"$nulls":6},{"$f":"SUM(F34:F38)","v":{"v":-1,"d":"(1)"}},{"$nulls":17},{"$f":"+X34+X36+X35+X37","v":{"v":-1,"d":"1-"}}]
[null,null,"Heffingskortingen"]
[null,null,"Algemene heffingskorting",null,null,{"$f":"CEILING(H42,1)","v":{"v":3362,"d":"3,362"}},null,{"$f":"'Algemene heffingskorting'!Q47","v":3362}]
[null,null,"Arbeidskorting",null,null,{"$f":"CEILING(H43,1)","v":0},null,{"$f":"Arbeidskorting!U58","v":0}]
[null,null,"Totale heffingskortingen",{"$nulls":3},{"$f":"F42+F43","v":{"v":3362,"d":"3,362"}}]
[null,null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!T5","v":{"v":-1,"d":"(1)"}}]
[null,null,"Verschuldigde IB en PVV",{"$nulls":3},{"$f":"G40-G45","v":0}]
[]
[null,null,"Te betalen/ontvangen IB / PVV",{"$nulls":3},{"$f":"FLOOR(I48,1)","v":0},null,{"$f":"G46-E30","v":0},null,{"$f":"IF(E25>0,E25*D49,0)","v":0}]
[null,null,"Bijdrage ZVW",{"v":0.0532,"d":"5.32%"},null,null,{"$f":"FLOOR(I49,1)","v":0},null,{"$f":"IF(E25>M49,K49,K48)","v":0},{"v":71628,"d":"71,628"},{"$f":"M49*D49","v":{"v":3810.6096,"d":"3,810.61"}},{"$f":"J49-E26","v":{"v":71628,"d":"71,628"}},{"$f":"IF(L49>0,L49,0)","v":{"v":71628,"d":"71,628"}},{"$nulls":15},"VA's","bedrag VA",null,"uitkomst incl. VA's"]
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[{"$nulls":28},"ZVW",0,null,{"$f":"I49-AD51","v":0}]
[null,null,"Belastingdruk",{"$f":"(I48+I49)/E4","v":{"$error":"#DIV/0!"}}]

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[null,null,"Fiscale Winst",null,0]
[null,null,"Zelfstandigenaftrek","nee",{"$f":"IF(AND(D5=\"ja\",D6=\"nee\"),G5,IF(AND(D5=\"ja\",D6=\"ja\"),H5,(IF(D5=\"nee\",0))))","v":0},null,{"$f":"IF(E4>H5,H5,E4)","v":0},{"v":2470,"d":"2,470"},{"$nulls":5},"ja"]
[null,null,"Startersaftrek ja/nee","nee",{"$f":"IF(AND(D6=\"ja\",D5=\"ja\"),G6,0)","v":0},null,{"v":2123,"d":"2,123"},{"$nulls":6},"nee"]
[null,null,"Winst na aftrek",null,{"$f":"+E4-E5-E6","v":0}]
[null,null,"MKB-vrijstelling",null,{"$f":"CEILING(H8,1)","v":0},{"v":0.127,"d":"12.70%"},null,{"$f":"+E7*F8","v":{"v":0,"d":"0.00"}}]
[null,null,"Belastbare winst",null,{"$f":"+E7-E8","v":0}]
[]
[null,"Loon","Totaal loon (tegenwoordige)",null,0,{"$nulls":22},"IB Netto sheet Kees de Boekhouder"]
[null,null,"Totaal uitkering (vroegere)",null,0,{"$nulls":22},"Versie 4.4 augustus 2025 BETA"]
[null,null,"Ingehouden LH",null,0]
[{"$nulls":27},"klad - voor berekeningen, opmerkingen etc."]
[null,"Eigen woning","WOZ waarde",null,0,null,null,{"v":0,"d":"0.00%"}]
[null,null,"Eigen woning forfait",{"$f":"IF(E15<=12500,H15,IF(E15<=25000,H16,IF(E15<=50000,H17,IF(E15<=75000,H18,IF(E15<=1310000,H19,IF(E15>=1310000,H20))))))","v":{"v":0,"d":"0.00%"}},{"$f":"FLOOR(K19,1)","v":0},null,null,{"v":1E-3,"d":"0.10%"},{"$nulls":20},"What's new in 2025?"]
[null,null,"Betaalde rente hypotheek",null,0,null,null,{"v":2E-3,"d":"0.20%"},{"$nulls":20},"Nieuwe tarieven (LET OP: wanneer iemand AOW-gerechtigd is, gelden andere tarieven)"]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E16-E17+P18","v":0},null,null,{"v":0.0025,"d":"0.25%"},{"$nulls":4},"aftrek ivm geen of geringe EW-schuld",null,null,{"$f":"FLOOR(U18,1)","v":0},null,null,{"$f":"IF(E16>E17,(E16-E17)*0.76667)","v":false},0,{"$f":"0-S18+T18","v":{"v":0,"d":"0.00"}},{"$nulls":7},"Algemene heffingskorting wordt berekend obv verzamelinkomen Box 1, 2 en 3"]
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[null,"Voorzieningen","Bijv. AOV, lijfrente etc.",null,0,null,null,"special price4U",{"$nulls":20},"Berekening belastingdruk tov winst en tov totale inkomen, omdat belastingdruk relatief wordt ervaren"]
[{"$nulls":28},"Arbeidskorting en Bijdrage Zvw hoef je niet meer over te nemen van de jaaropgaven"]
[null,"Berekening IB",null,null,"Inkomen",{"$nulls":23},"Verzamelinkomen kan gebruikt worden voor DUO, Woningnet etc."]
[null,null,"Winst",null,{"$f":"+E9","v":0}]
[null,null,"Loon/uitkering",null,{"$f":"+E11+E12","v":0},{"$nulls":23},"BETA"]
[null,null,"Belastbare inkomsten eigen woning",null,{"$f":"+E18","v":0}]
[null,null,"Inkomen",null,{"$f":"+E23+E24+E25-E20","v":0}]
[null,null,"Arbeidsinkomen",null,{"$f":"+E4+E11","v":0}]
[null,null,"LH",null,{"$f":"+E13","v":0}]
[]
[null,null,"IB schijf 1",{"$f":"Inkomstenbelasting!AN3","v":{"v":0.3582,"d":"35.82%"}},null,{"$f":"+X30","v":{"v":-1,"d":"(1)"}},null,0,{"$f":"Inkomstenbelasting!AM3","v":{"v":38440,"d":"38,440"}},null,null,{"$f":"IF(E26>I30,I30*D30,E26*D30)","v":0},{"$nulls":11},{"$f":"+L30-1","v":{"v":-1,"d":"1.00-"}}]
[null,null,"IB schijf 2",{"$f":"Inkomstenbelasting!AN4","v":{"v":0.3748,"d":"37.48%"}},null,{"$f":"+X31","v":0},null,{"$f":"I30+1","v":{"v":38441,"d":"38,441"}},{"$f":"Inkomstenbelasting!AM4","v":{"v":76816,"d":"76,816"}},{"$f":"IF($E$26<I31,$E$26-H31,0)","v":{"v":-38441,"d":"38,441-"}},{"$f":"+J31*D31","v":{"v":-14407.686800000001,"d":"14,408-"}},{"$f":"IF($E$26>=I31,(I31-H31)*D31,0)","v":0},{"$nulls":11},{"$f":"IF((J31+L31)>0,K31+L31,0)","v":0}]
[null,null,"IB schijf 3",{"$f":"Inkomstenbelasting!AN5","v":{"v":0.495,"d":"49.50%"}},null,0,null,{"$f":"I31+1","v":{"v":76817,"d":"76,817"}},null,0,0,{"$f":"IF($E$26>=H32,(E26-H32)*D32,0)","v":0},{"$nulls":11},{"$f":"IF((J32+L32)>0,K32+L32,0)","v":0}]
[]
[null,null,"tariefsaanpassing aftrekposten",null,null,{"$f":"FLOOR(H34,1)","v":0},null,{"$f":"Inkomstenbelasting!I31","v":0}]
[]
[{"$nulls":6},{"$f":"SUM(F30:F34)","v":{"v":-1,"d":"(1)"}},{"$nulls":17},{"$f":"+X30+X32+X31+X33","v":{"v":-1,"d":"1-"}}]
[null,null,"Heffingskortingen"]
[null,null,"Algemene heffingskorting",null,null,{"$f":"CEILING(H38,1)","v":{"v":3068,"d":"3,068"}},null,{"$f":"'Algemene heffingskorting'!Q55","v":3068}]
[null,null,"Arbeidskorting",null,null,{"$f":"CEILING(H39,1)","v":0},null,{"$f":"Arbeidskorting!U69","v":0}]
[null,null,"Totale heffingskortingen",{"$nulls":3},{"$f":"F38+F39","v":{"v":3068,"d":"3,068"}}]
[null,null,"Max heffingskorting",{"$nulls":3},{"$f":"'Totale heffingskortingen'!W5","v":{"v":-1,"d":"(1)"}}]
[null,null,"Verschuldigde IB en PVV",{"$nulls":3},{"$f":"G36-G41","v":0}]
[]
[null,null,"Te betalen/ontvangen IB / PVV",{"$nulls":3},{"$f":"FLOOR(I44,1)","v":0},null,{"$f":"G42-E28+F53+F54-G53-G54","v":0},null,{"$f":"IF(E23>0,E23*D45,0)","v":0}]
[null,null,"Bijdrage ZVW",{"v":0.0526,"d":"5.26%"},null,null,{"$f":"FLOOR(I45,1)","v":0},null,{"$f":"IF(E23>M45,K45,K44)","v":0},{"v":75864,"d":"75,864"},{"$f":"M45*D45","v":{"v":3990.4464000000003,"d":"3,990.45"}},{"$f":"J45-E24","v":{"v":75864,"d":"75,864"}},{"$f":"IF(L45>0,L45,0)","v":{"v":75864,"d":"75,864"}}]
[]
[]
[null,null,"Belastingdruk"]
[null,null,"tov winst",{"$f":"(I44+I45)/E4","v":{"$error":"#DIV/0!"}}]
[null,null,"tov totale inkomen",{"$f":"(G42+I45)/(E4+E11+E12+E53+E54)","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":4},"inkomen","belasting","betaald",{"$nulls":21},"VA's","bedrag VA",null,"uitkomst incl. VA's"]
[null,"EXTRA (BETA)","Reguliere voordelen Box 2",null,0,{"$f":"FLOOR(Inkomstenbelasting!F58,1)","v":0},0,{"$nulls":21},"IB",0,null,{"$f":"I44-AD53","v":0}]
[null,null,"Rendement Box 3",null,0,{"$f":"FLOOR(Inkomstenbelasting!C64,1)","v":0},0,{"$nulls":21},"ZVW",0,null,{"$f":"I45-AD54","v":0}]
[null,null,"Verzamelinkomen",null,{"$f":"'Algemene heffingskorting'!K51","v":0}]

{"sheet":"Inkomstenbelasting","index":8,"n_rows":64,"n_cols":40,"rows_kept":64,"hidden":true,"merged":[[53,1,53,5]]}
[null,2018,{"$nulls":4},2019,{"$nulls":4},2020,{"$nulls":4},2021,{"$nulls":4},2022,{"$nulls":4},2023,{"$nulls":4},2024,{"$nulls":4},2025]
[]
[null,"Schijf 1",0,{"v":20142,"d":"20,142"},{"v":0.3655,"d":"36.55%"},null,{"$f":"B3","v":"Schijf 1"},0,{"v":20384,"d":"20,384"},{"v":0.3665,"d":"36.65%"},null,{"$f":"G3","v":"Schijf 1"},0,{"v":20751,"d":"20,751"},{"v":0.3735,"d":"37.35%"},null,{"$f":"L3","v":"Schijf 1"},0,{"v":21167,"d":"21,167"},{"v":0.371,"d":"37.10%"},null,"Schijf 1",0,{"v":35472,"d":"35,472"},{"v":0.3707,"d":"37.07%"},null,"Schijf 1",0,{"v":37149,"d":"37,149"},{"v":0.3693,"d":"36.93%"},null,"Schijf 1",0,{"v":38097,"d":"38,097"},{"v":0.3697,"d":"36.97%"},null,"Schijf 1",0,{"v":38440,"d":"38,440"},{"v":0.3582,"d":"35.82%"}]
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[]
[]
[]
[]
[]
[]
["EMZ"]
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[]
[]
[null,{"$f":"+B14","v":2018},2019,2020,2021,2022,2023,{"$f":"+H14","v":2024},2025]
["Grens",{"$f":"+C6","v":{"v":68508,"d":"68,508"}},{"$f":"+B21","v":{"v":68508,"d":"68,508"}},{"$f":"+C21","v":{"v":68508,"d":"68,508"}},{"$f":"+D21","v":{"v":68508,"d":"68,508"}},{"v":69398,"d":"69,398"},{"$f":"AB5","v":{"v":73032,"d":"73,032"}},{"$f":"AG5","v":{"v":75518,"d":"75,518"}},{"$f":"AL5","v":{"v":76817,"d":"76,817"}}]
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["Bedrag boven grens",{"$f":"IF(B22>B21,B22-B21,0)","v":0},0,0,0,0,0,0,0]
["Aftrekbeperking",{"$f":"IF(B23>0,\"Ja\",\"Nee\")","v":"Nee"},"Nee","Nee","Nee","Nee","Nee","Nee","Nee"]
["Aftrek eigen woning",{"$f":"'2018 emz'!D17","v":0},{"$f":"'2019 emz'!D17","v":0},{"$f":"'2020 emz'!D17","v":0},{"$f":"'2021 emz'!D17","v":0}]
["% beperking EW",{"$f":"+B17-B15","v":{"v":0.024499999999999966,"d":"2.45%"}},{"v":0.02749999999999997,"d":"2.75%"},{"v":0.034999999999999976,"d":"3.50%"},{"v":0.065,"d":"6.50%"},{"v":0.09499999999999997,"d":"9.50%"},{"$f":"+G17-G15","v":{"v":0.12569999999999998,"d":"12.57%"}},{"$f":"+H17-H15","v":{"v":0.12530000000000002,"d":"12.53%"}},{"$f":"+I17-I15","v":{"v":0.12019999999999997,"d":"12.02%"}}]
["Bedrag beperking EW",{"$f":"IF(B25>B23,B23*B26,B25*B26)","v":0},0,0,0,0,0,0,{"$f":"IF(I25>I23,I23*I26,I25*I26)","v":0}]
["% beperking overige aftrekposten",{"$f":"+B17-B16","v":{"v":0,"d":"0.00%"}},{"v":0,"d":"0.00%"},{"v":0.034999999999999976,"d":"3.50%"},{"v":0.065,"d":"6.50%"},{"v":0.09499999999999997,"d":"9.50%"},{"v":0.12569999999999998,"d":"12.57%"},{"$f":"+H17-H16","v":{"v":0.12530000000000002,"d":"12.53%"}},{"$f":"+I17-I16","v":{"v":0.12019999999999997,"d":"12.02%"}}]
["Aftrekposten",null,null,{"$f":"'2020 emz'!D4+'2020 emz'!D5+'2020 emz'!D7","v":0},{"$f":"'2021 emz'!D4+'2021 emz'!D5+'2021 emz'!D7","v":0},{"$f":"'2022 emz'!E5+'2022 emz'!E6+'2022 emz'!E8+'2022 emz'!E19","v":0},{"$f":"'2023 emz'!E5+'2023 emz'!E6+'2023 emz'!E8+'2023 emz'!E19","v":0},{"$f":"'2024 emz'!E5+'2024 emz'!E6+'2024 emz'!E8+'2024 emz'!E19","v":0},{"$f":"'2025 emz'!E5+'2025 emz'!E6+'2025 emz'!E8+'2025 emz'!E17","v":0}]
["Ruimte",null,null,{"$f":"IF(D29<D23,D23-D29,0)","v":0},{"$f":"IF(E29<E23,E23-E29,0)","v":0}]
["Bedrag beperking overige aftrekposten",0,0,{"$f":"IF(D29<D30,D29*D28,D30*D28)","v":0},{"$f":"IF(E29<E30,E29*E28,E30*E28)","v":0},{"$f":"IF(F29>F23,F23*F28,F29*F28)","v":0},{"$f":"IF(G29>G23,G23*G28,G29*G28)","v":0},{"$f":"IF(H29>H23,H23*H28,H29*H28)","v":0},{"$f":"IF(I29>I23,I23*I28,I29*I28)","v":0}]
[]
[]
[]
["BV"]
["Aftrekbeperking aftrekposten",2018,2019,2020,2021,2022,2023,2024,2025]
["Eigen woning",{"$f":"+B15","v":{"v":0.495,"d":"49.5%"}},{"v":0.49,"d":"49.0%"},{"v":0.46,"d":"46.0%"},{"v":0.43,"d":"43.0%"},{"v":0.4,"d":"40.0%"},{"v":0.3693,"d":"36.93%"},{"$f":"+H15","v":{"v":0.3697,"d":"36.97%"}},{"v":0.3748,"d":"37.48%"}]
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["Toptarief",{"v":0.5195,"d":"52.0%"},{"v":0.5175,"d":"51.8%"},{"v":0.495,"d":"49.5%"},{"v":0.495,"d":"49.5%"},{"v":0.495,"d":"49.5%"},{"v":0.495,"d":"49.50%"},{"v":0.495,"d":"49.50%"},{"v":0.495,"d":"49.50%"}]
[]
[]
[null,{"$f":"+B36","v":2018},2019,2020,2021,2022,2023,2024,2025]
["Grens",{"$f":"+B21","v":{"v":68508,"d":"68,508"}},{"v":68508,"d":"68,508"},{"v":68508,"d":"68,508"},{"v":68508,"d":"68,508"},{"v":69398,"d":"69,398"},{"v":73032,"d":"73,032"},{"$f":"+H21","v":{"v":75518,"d":"75,518"}},{"$f":"+I21","v":{"v":76817,"d":"76,817"}}]
["Belastbaar inkomen voor aftrek",{"$f":"#REF!+#REF!+#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!+#REF!+#REF!","v":{"$error":"#REF!"}}]
["Bedrag boven grens",{"$f":"IF(B44>B43,B44-B43,0)","v":{"$error":"#REF!"}},{"$error":"#REF!"},0,0,0,0,0,0]
["Aftrekbeperking",{"$f":"IF(B45>0,\"Ja\",\"Nee\")","v":{"$error":"#REF!"}},{"$error":"#REF!"},"Nee","Nee","Nee","Nee","Nee","Nee"]
["Aftrek eigen woning",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
["% beperking EW",{"$f":"+B39-B37","v":{"v":0.024499999999999966,"d":"2.45%"}},{"v":0.02749999999999997,"d":"2.75%"},{"v":0.034999999999999976,"d":"3.50%"},{"v":0.065,"d":"6.50%"},{"v":0.09499999999999997,"d":"9.50%"},{"v":0.12569999999999998,"d":"12.57%"},{"$f":"+H39-H37","v":{"v":0.12530000000000002,"d":"12.53%"}},{"$f":"+I39-I37","v":{"v":0.12019999999999997,"d":"12.02%"}}]
["Bedrag beperking EW",{"$f":"IF(B47>B45,B45*B48,B47*B48)","v":{"$error":"#REF!"}},{"$error":"#REF!"},0,0,0,0,0,{"$f":"IF(I47>I45,I45*I48,I47*I48)","v":0}]
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["Bedrag beperking overige aftrekposten",0,0]
[]
[]
["Box 2",2025]
["inkomen",{"$f":"'2025 emz'!E53","v":0}]
["Schijf 1",0,{"v":67803,"d":"67,803"},{"v":0.245,"d":"24.50%"},{"$f":"IF(B55>C56,C56*D56,B55*D56)","v":0}]
["Schijf 2",{"$f":"C56+1","v":{"v":67804,"d":"67,804"}},null,{"v":0.31,"d":"31.00%"},{"$f":"IF($B$55>=B57,(B55-B57)*D57,0)","v":0}]
["Totaal Box 2 belasting",{"$nulls":4},{"$f":"E56+E57","v":0}]
[]
[]
["Box 3",2025]
["Inkomen",{"$f":"'2025 emz'!E54","v":0}]
["Tarief",{"v":0.36,"d":"36%"}]
["Totaal box 3 belasting",null,{"$f":"B62*B63","v":0}]

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[null,{"v":2018,"d":"2,018"},{"$nulls":9},2019]
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