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Het bijzondere aan deze beloningen is dat ze niet periodiek worden uitbetaald, zoals je maandelijkse loon. Hierdoor worden ze anders belast. De Belastingdienst gebruikt hiervoor een aside share, het bijzondere belastingtarief.
More than deze added inkomsten betaal je belasting, maar het tarief kan hoger zijn dan bij je gewone loon. Hieronder lees je welke soorten bijzondere beloningen er zijn en hoe ze worden belast.
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Het bijzondere tarief houdt rekening achieved je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.
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