[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"i18n-locales":3,"resolve-nl-BE-hoe-wordt-de-verbrekingsvergoeding-belast-1\u002F":7,"related-nl-BE-hoe-wordt-de-verbrekingsvergoeding-belast-1\u002F":105},[4],{"code":5,"language":5,"isDefault":6},"nl-BE",true,{"type":8,"data":9},"post",{"id":10,"documentId":11,"title":12,"slug":13,"subTitle":14,"description":12,"createdAt":15,"updatedAt":16,"publishedAt":15,"locale":5,"summary":14,"lastReviewed":14,"keyTakeaways":17,"faq":18,"image":19,"categories":62,"localizations":70,"content":71,"seo":100},1663,"m4fqh4rlou58x7jhaa9jv3g5","Hoe wordt de verbrekingsvergoeding belast? (1)","hoe-wordt-de-verbrekingsvergoeding-belast-1",null,"2015-01-14T14:36:13.000Z","2016-11-30T14:38:19.000Z",[],[],{"id":20,"documentId":21,"name":22,"alternativeText":23,"caption":14,"focalPoint":14,"width":24,"height":24,"formats":25,"hash":56,"ext":29,"mime":30,"size":57,"url":58,"previewUrl":14,"provider":59,"provider_metadata":14,"createdAt":60,"updatedAt":61,"publishedAt":60},11,"o8b8toee0jsvcds0lfnnmfgc","Foto-25-jaar-scaled.jpg","Fotocollage uit 25 jaar Advocaten Leuven: teamfoto's door de jaren heen",2560,{"thumbnail":26,"small":35,"medium":42,"large":49},{"name":27,"hash":28,"ext":29,"mime":30,"path":14,"width":31,"height":31,"size":32,"sizeInBytes":33,"url":34},"thumbnail_Foto-25-jaar-scaled.jpg","thumbnail_Foto_25_jaar_scaled_02360570db",".jpg","image\u002Fjpeg",156,9.49,9492,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fthumbnail_Foto_25_jaar_scaled_02360570db\u002Fthumbnail_Foto_25_jaar_scaled_02360570db.jpg",{"name":36,"hash":37,"ext":29,"mime":30,"path":14,"width":38,"height":38,"size":39,"sizeInBytes":40,"url":41},"small_Foto-25-jaar-scaled.jpg","small_Foto_25_jaar_scaled_02360570db",500,59.66,59661,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fsmall_Foto_25_jaar_scaled_02360570db\u002Fsmall_Foto_25_jaar_scaled_02360570db.jpg",{"name":43,"hash":44,"ext":29,"mime":30,"path":14,"width":45,"height":45,"size":46,"sizeInBytes":47,"url":48},"medium_Foto-25-jaar-scaled.jpg","medium_Foto_25_jaar_scaled_02360570db",750,117.11,117112,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fmedium_Foto_25_jaar_scaled_02360570db\u002Fmedium_Foto_25_jaar_scaled_02360570db.jpg",{"name":50,"hash":51,"ext":29,"mime":30,"path":14,"width":52,"height":52,"size":53,"sizeInBytes":54,"url":55},"large_Foto-25-jaar-scaled.jpg","large_Foto_25_jaar_scaled_02360570db",1000,192.4,192402,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Flarge_Foto_25_jaar_scaled_02360570db\u002Flarge_Foto_25_jaar_scaled_02360570db.jpg","Foto_25_jaar_scaled_02360570db",917.79,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002FFoto_25_jaar_scaled_02360570db\u002FFoto_25_jaar_scaled_02360570db.jpg","@strapi-community\u002Fstrapi-provider-upload-google-cloud-storage","2026-06-14T20:17:48.499Z","2026-08-07T21:58:56.961Z",[63],{"id":64,"documentId":65,"title":66,"description":14,"icon":14,"color":14,"visible":6,"createdAt":67,"updatedAt":68,"publishedAt":69,"locale":5,"slug":14},175,"t40qnhgls96ttxjkhbuvnoni","Werkgevers en werknemers","2026-06-14T20:24:36.149Z","2026-07-29T17:30:41.383Z","2026-07-29T17:30:47.685Z",[],[72],{"id":73,"title":14,"subTitle":14,"text":74,"__component":99},2093,[75,83,87,91,95],{"type":76,"children":77},"paragraph",[78,81],{"type":79,"text":80},"text","Wanneer een werknemer ontslagen wordt met de uitbetaling van een verbrekingsvergoeding, ontvangt de werknemer plots een zeer groot bedrag. De vraag stelt zich dan hoe deze som belast zal worden. Bepaalde werknemers hebben de vrees dat de verbrekingsvergoeding bij het volledige inkomen geteld wordt om de eindafrekening op te maken.",{"type":79,"text":82}," ",{"type":76,"children":84},[85],{"type":79,"text":86},"De verbrekingsvergoeding zal niet bij het gewone inkomen worden opgeteld. Ontslagvergoedingen worden afzonderlijk belast tegen de gemiddelde aanslagvoet van het netto gezamenlijk belastbaar inkomen van het meest recente ‘vorige jaar’. Men kijkt daarvoor naar de laatste periode van 12 maanden waarin de werknemer een normale beroepsactiviteit heeft gehad. Een jaar waarin een werknemer vervangingsinkomsten had, kan niet als referentiejaar dienen.",{"type":76,"children":88},[89],{"type":79,"text":90},"De gemiddelde aanslagvoet kan teruggevonden worden op het aanslagbiljet van het jaar dat als referentiejaar in aanmerking wordt genomen. De gemiddelde aanslagvoet staat bovenaan het aanslagbiljet, aan het begin van de berekening. Als de werkgever de gemiddelde aanslagvoet correct heeft toegepast, zou de ingehouden bedrijfsvoorheffing moeten overeenstemmen met de definitieve belasting op de uitkering.",{"type":76,"children":92},[93],{"type":79,"text":94},"Afzonderlijke belasting tegen de gemiddelde aanslagvoet van het voorgaande jaar is over het algemeen voordeliger dan een gezamenlijke belasting tegen het marginale tarief van het huidige inkomstenjaar. Als het marginale tarief door omstandigheden toch lager ligt dan de gemiddelde aanslagvoet van het voorgaande jaar, zal de administratie automatisch het voordeligste tarief toepassen. Voor de berekening van de gemiddelde aanslagvoet worden de inkomsten van de partner sinds 2005 niet meer meegeteld.",{"type":76,"children":96},[97],{"type":79,"text":98},"Er bestaat eveneens onder bepaalde voorwaarden een gedeeltelijke vrijstelling van belasting van de opzegvergoeding. 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