Korting durfkapitaal 2012

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De heffingskorting in verband met durfkapitaal 2012 is een korting op uw inkomstenbelasting en premie volksverzekering. Dat betekent dat u minder belasting en premies hoeft te betalen.

U hebt recht op de korting voor directe beleggingen in durfkapitaal als u geld heeft geleend aan een startende ondernemer of geld heeft belegd in een cultuurfonds. Een belegging kans als belegging in durfkapitaal worden aangemerkt als aan een aantal voorwaarden is voldaan. Het gaat dan om bijvoorbeeld de hoogte van de belegging en het doel waarvoor de startende ondernemer de belegging gebruikt.

Beleggingen in durfkapitaal zijn:

  • Leningen aan startende ondernemers;
  • Culturele beleggingen.

Bij culturele beleggingen gaat het om beleggingen in fondsen die door de belastingdienst zijn aangewezen en die deelnemen in culturele projecten.

Voor beleggingen in durfkapitaal geldt voor 2012 een vrijstelling tot een gezamenlijke waarde van maximaal � 56.420. De waarde van de beleggingen in durfkapitaal die boven deze vrijstelling uitkomen, geeft u aan in box 3. Naast deze vrijstelling heeft u in 2012 recht op een heffingskorting van maximaal 0,7% van dit vrijgestelde bedrag van maximaal � 56.420 oftewel � 395.

Als u heel 2012 een fiscale partner heeft, dan kan deze zijn vrijstelling van � 56.420 aan u overdragen.

Kijk voor de voorwaarden en bedragen voor alle jaren bij: