Belastingaangifte 2019 - privé of zakelijk bankrekening

[Mary ZZP Netherlands]

Hallo,

 

Help me alstublieft te begrijpen. Ik ging veel plaatsen online, maar ik kon geen antwoord vinden. Ik wil weten hoe ik aangifte moet doen voor mijn jaarlijkse aangifte inkomstenbelasting.

 

Ik ben een eenmanszaak. Ik heb KVK en BTW geregistreerd. Ik heb maar één bankrekening. Ik gebruik de bankrekening zowel zakelijk als privé.

 

Bijvoorbeeld, op 1 januari is mijn bankrekeningsaldo 9000. Mijn bedrijfsactiva is 6000 (inclusief bankrente van 6 euro) en mijn particuliere spaarbedrag is 3000 (inclusief bankrente van 3 euro).

 

In welk geval is het correct om het formulier in te vullen? Optie 1 of Optie 2?

 

[Optie 1]

Eigen vermogen 6000 euro

Inkomsten uit banktegoeden 6 euro

Saldo op 1 januari 2019 3.000 euro

 

[Optie 2]

Eigen vermogen 0 euro

Inkomsten uit banktegoeden 0 euro

Saldo op 1 januari 2019 9.000 euro

 

screenshot link van elke vorm: https://drive.google.com/drive/folders/1yKITYbouak3diUAJ0TGwww5FFnpFcxLw?usp=sharing

 

Ik wil binnenkort een aparte bankrekening, maar voor nu moet ik weten wat mijn vroegere situatie is. Hartelijk dank.

 

Vriendelijke groeten,

 

Mariposa

 

 

BELOW IS MY ORIGINAL ENGLISH 

 

Hello,

 

Please help me to understand. I went many places online but I could not find any answer. I want to know how to declare for my annual income tax filing.

 

I am a freelancer. I have KVK and BTW registered. I only have one bank account. I use the bank account for both business and private.

 

For example, on 1 st of January,  my bank account balance is 9000. My business asset is 6000  (including bank interest of 6 euros) and my private saving amount is 3000 (including bank interest of 3 euros).  

 

In this case, in which is correct to fill in the form? Option 1 or Option 2?

 

[Option 1]

Eigen vermogen 6000 euro

Opbrengsten banktegoeden 6 euro

Saldo op 1 januari 2019  3000 euro

 

[Option 2]

Eigen vermogen  0 euro

Opbrengsten banktegoeden 0 euro

Saldo op 1 januari 2019  9000 euro

 

Screenshot link of each form: https://drive.google.com/drive/folders/1yKITYbouak3diUAJ0TGwww5FFnpFcxLw?usp=sharing

 

I will separate bank account soon but for now, I need to know about my past situation. Thank you very much.

 

Regards,

 

Mariposa

11 maart 2020 aangepast door ZZP Mari Netherlands

[Mary ZZP Netherlands]

Hallo prinsrachid,

Thank you for your reply. I am sorry I was not aware that I was not answering all your questions. I have attached how I declared for Aangifte inkomstenbelasting 2018.

 

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13 hours ago, prinsrachid said:

did you add any of your bank accounts as a business asset

>I do not think I added my bank account detail under my balance sheet. I understand there is no such box to indicate. 

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13 hours ago, prinsrachid said:

you would have filled out the total bank balance of your business bank and/or savings accounts under "Balans (activa) --> Liquide middelen".

>I only added business balance of 2000.  My total bank balance was 5000. I understand I had to add 3000 under "Privéstortingen" and define as business bank account but I did not do it. Or, I had to add 2000 under "privéonttrekkingen" and define as private bank account but I did not do it. Now I understand it is too late to fix my past report.

 

(NEDERLAND: > Ja dat heb ik gedaan. Mijn zakelijk saldo was echter niet mijn totale banksaldo van 5000. Ik heb begrepen dat ik 3000 moest toevoegen onder "Privéstortingen", maar dat heb ik niet gedaan. Of ik moest 2000 toevoegen onder "privéonttrekkingen" maar ik heb het niet gedaan. Nu begrijp ik dat het te laat is om mijn eerdere rapport op te lossen.)

 

On 13/03/2020 at 22:41, Mary ZZP Netherlands said:

On January 1, 2019 in my one bank account:
5000 = Total balance
2000 = Balance from eenmanszaak business (Sales - Business cost in 2018 + Bank interest )
3000 = Balance from private savings (Income from my previous employment work - Private shopping in 2018 + Bank interest)

 

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14 hours ago, prinsrachid said:

bank account would be a private asset to be filled out under "Bankrekeningen en andere bezittingen" (where you might qualify for an exeption). Is that the case?

>Yes, I think this is what my situation apply.

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Because how I already made my situation like this, I started to understand this is how I should declare for Aangifte inkomstenbelasting 2019:

Boekwaarde begin boekjaar (1 januari 2019) = 2000 euro 
Boekwaarde einde boekjaar (31 december 2019) = 0 euro   

 

Am I correct?

 

Any from next year, I understand I should define my bank account as private account, and use "privéonttrekkingen" to make  Boekwaarde einde boekjaar = 0 euro.

 

If I am not providing enough information or if I am not answering your questions, please let me know. I want to answer all your questions. Thank you again!

 

[prinsrachid]

9 uur geleden, Mary ZZP Netherlands zei:

I only added business balance of 2000.  My total bank balance was 5000. I understand I had to add 3000 under "Privéstortingen" and define as business bank account but I did not do it. Or, I had to add 2000 under "privéonttrekkingen" and define as private bank account but I did not do it. Now I understand it is too late to fix my past report.

 

You're still jumping to conclusions.  Anyway, just to be clear. You simply have the liberty to add any bank account to your business balance, if you use it for business purposes for more than 10%. So adding the one bank account that you used for both private and business was perfectly fine. However, once you made that choice in the first year, you will have to keep reporting that same bank account the same way in the next years. So if the balance was 2000 euro at the end of 2018 (added under "Liquide middelen"), you simply report the value of the balance of that same bank account at 31 December 2019 under "Liquide middelen" again.

 

So, it's not so much that you made the wrong choice by adding the one bank account, but it's simply that you have to stay consistent with that choice. Once you report a bank account as a business asset, you must keep reporting it as such.

The bank account can only be removed from your business balance as soon as you start using it for business purposes less than 10% of the time. 

[Mary ZZP Netherlands]

Hello prinsrachid, 

 

Excuse me it seems I always try to check my final question about Boekwaarde.

 

After reviewing all advises especially below two advises, I would like to declare my mixed bank account as private bank account.

 

On 12/03/2020 at 21:26, prinsrachid said:

When you use something between 10% and 90% for business purposes, you get to choose how the tax office should regard that asset.

 

On 12/03/2020 at 21:12, Rik · said:

Dan zou je dus je saldo in de balans op 0 kunnen zetten en 6000 als privé opname opgeven.

(Dan geef je ook bij de bankrekeningen aan dat dit geen zakelijke rekening is)

 

I already declared like this:
Boekwaarde begin boekjaar (1 januari 2018) = 0 euro
Boekwaarde einde boekjaar (31 december 2018) = 2000 euro

 

I would like to declare like this:

Boekwaarde begin boekjaar (1 januari 2019) = 2000 euro 

Boekwaarde einde boekjaar (31 december 2019) = 0 euro  

 

For my first year (2018), balance in my mixed bank account and business balance under Inkomstenbelasting did not have same amount. I realized too late. From this year, I will match the balance amount for both bank account and business balance under Inkomstenbelasting.    

 

I hope you see no conflict...
 

[Mary ZZP Netherlands]

Eventually my bank account information can go like this:

Balance of my business bank account  (1 januari 2019) = 0 euro (It will be like, I close my business bank account)

Balance of my private    bank account   (1 januari 2019) =  9000 euro

 

Related information:  

On 12/03/2020 at 18:24, Mary ZZP Netherlands said:

On 1 January 2019

9000 = total money in my 1 bank account.
6000 = only my balance from business.
3000 = only my saving from my former job. I only keep. I do not withdraw. I will only use when my busness needs some unexpected purchase.

 

 

16 maart 2020 aangepast door ZZP Mari Netherlands

[Mary ZZP Netherlands]

This one is correct. Excuse me.

 

Eventually my bank account information can go like this:

Balance of my business bank account  (1 januari 2019) = 0 euro (It will be like, I close my business bank account)

Balance of my private    bank account   (1 januari 2019) =  5000 euro

 

 Related information: 

On 13/03/2020 at 22:41, Mary ZZP Netherlands said:

On January 1, 2019 in my one bank account:
5000 = Total balance
2000 = Balance from eenmanszaak business (Sales - Business cost in 2018 + Bank interest )
3000 = Balance from private savings (Income from my previous employment work - Private shopping in 2018 + Bank interest)

 

[Mary ZZP Netherlands]

I am getting clearer and clearer what I had done and what are the choices. I would like to rethink and decide. Thank you so much for your patience prinsrachid. You are such a hero!