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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 percentage, het bijzondere belastingtarief.
Als je vermoedt dat er te veel belasting is ingehouden, kun je alvast een voorlopige aanslag aanvragen of wachten tot de jaarlijkse belastingaangifte om te zien of je recht hebt op een teruggaaf.
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