Overzicht fiscaal cijfermateriaal levensverzekeringen 2001 t/m 2024
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Wet
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Omschrijving |
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2024 |
2023
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2022
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2021
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2020
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2019
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2018
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2017 |
2016 |
2015 |
2014 |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
2001 |
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KEW, SEW & BEW |
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10bis.6
(3.118 |
Uitkeringsvrijsteling
KEW, SEW & BEW bij 15 t/m 19 jaar premiebetaling |
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36.900 |
36.800 |
36.600 |
36.300 |
35.700 |
34.900 |
34.300 |
34.100 |
33.500 |
32.900 |
32.500 |
31.900 |
31.700 |
31.200 |
30.500 |
29.400 |
28.500 |
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10bis.6
(3.118 |
Uitkeringsvrijsteling
KEW, SEW & BEW bij (min.) 20 jaar premiebetaling |
202.000 |
184.500 |
173.500 |
171.000 |
168.500 |
166.000 |
164.000 |
162.500 |
162.000 |
161.500 |
160.000 |
157.000 |
154.000 |
151.000 |
150.500 |
147.500 |
145.000 |
143.000 |
140.500 |
139.500 |
137.500 |
134.500 |
129.500 |
125.500 |
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Lijfrentetermijnen |
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3.125-1-c
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Maximale
jaaruitkering overbruggingslijfrente |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
63.288 |
62.414 |
60.951 |
58.833 |
57.064 |
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3.125-1-c
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Maximale
jaaruitkering tijdelijke oudedagslijfrente |
26.463 |
24.168 |
22.735 |
22.443 |
22.089 |
21.741 |
21.483 |
21.312 |
21.248 |
21.142 |
20.953 |
20.953 |
20.953 |
20.602 |
20.479 |
20.097 |
19.761 |
19.468 |
19.161 |
18.990 |
18.727 |
18.288 |
17.652 |
17.121 |
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3.126a-5 |
Afkoop kleine lijfrenten |
5.364 |
4.898 |
4.607 |
4.547 |
4.475 |
4.404 |
4.351 |
4.316 |
4.303 |
4.281 |
4.242 |
4.242 |
4.242 |
4.171 |
4.146 |
4.068 |
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Lijfrentepremieaftrekruimten |
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3.127-1
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Basisruimte |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
Vervallen |
1.069 |
1.036 |
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3.127-1/2
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Maximale
jaarruimte |
36.077 |
34.550 |
13.570 |
13.236 |
12.986 |
12.678 |
12.362 |
12.598 |
12.355 |
12.153 |
25.181 |
27.618 |
27.618 |
27.156 |
26.994 |
26.491 |
17.817 |
25.663 |
25.258 |
25.033 |
24.687 |
24.109 |
23.271 |
22.572 |
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3.127-2/3
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Maximale
reserveringsruimte: |
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laag |
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41.608 |
38.000 |
7.587 14.978 |
7.489 14.785 |
7.371 14.552 |
7.254 14.322 |
7.167 14.152 |
7.110 |
7.088 |
7.052 |
6.989 |
6.989 |
6.989 |
6.872 |
6.831 |
6.703 |
6.590 |
6.492 |
6.389 |
6.332 |
6.244 |
6.097 |
5.885 |
5.708 |
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3.127-3
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Aftoppingsgrens
box 1 |
137.800 |
128.810 |
114.866 |
112.189 |
110.111 |
107.593 |
105.075 |
103.317 |
101,519 |
100.000 |
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3.127-3/4
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In
te bouwen AOW-franchise |
17.545 |
13.646 |
12.837 |
12.672 |
12.472 |
12.275 |
12.129 |
12.032 |
11.996 |
11.936 |
11.829 |
11.829 |
11.829 |
11.631 |
11.561 |
11.345 |
11.155 |
10.990 |
10.816 |
10.719 |
10.571 |
10.571 |
10.203 |
9.896 |
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3.127-3/4
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Maximale
premiegrondslag |
120.255 |
115.164 |
102.029 |
99.517 |
97.639 |
95.318 |
92.946 |
91.285 |
89.523 |
88.064 |
162.457 |
162.457 |
162.457 |
159.741 |
158.788 |
155.827 |
104.806 |
150.957 |
148.579 |
147.253 |
145.219 |
141.815 |
136.887 |
132.771 |
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3.129-2-a
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Extra
lijfrentepremieaftrek voor stakende ondernemers (hoog) |
559.483 |
510.970 |
480.686 |
474.517 |
467.044 |
459.688 |
454.237 |
450.631 |
449.283 |
447.047 |
443.059 |
443.059 |
443.059 |
435.652 |
433.053 |
424.978 |
417.874 |
411.698 |
405.214 |
401.599 |
396.054 |
386.771 |
373.331 |
362.105 |
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3.129-2-b
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Extra
lijfrentepremieaftrek voor stakende ondernemers (midden) |
279.752 |
255.495 |
240.352 |
237.267 |
233.530 |
229.852 |
227.126 |
225.323 |
224.649 |
223.531 |
221.537 |
221.537 |
221.537 |
217.833 |
216.533 |
212.495 |
208.942 |
205.854 |
202.612 |
200.804 |
198.031 |
193.389 |
186.668 |
181.055 |
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3.129-2-c
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Extra
lijfrentepremieaftrek voor stakende ondernemers (laag) |
139.885 |
127.755 |
120.183 |
118.640 |
116.771 |
114.932 |
113.569 |
112.667 |
112.330 |
111.771 |
110.774 |
110.774 |
110.774 |
108.922 |
108.272 |
106.253 |
104.476 |
102.932 |
101.311 |
100.407 |
99.020 |
96.699 |
93.338 |
90.531 |
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Vrijstellingen (kapitaalverzek.) in box 3 |
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5.5-1
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Algemeen
heffingvrij vermogen |
57.000 |
57.000 |
50.650 |
50.000 |
30.846 |
30.360 |
30.000 |
25.000 |
24.437 |
21.330 |
21.139 |
21.139 |
21.139 |
20.785 |
20.661 |
20.661 |
20.315 |
20.014 |
19.698 |
19.522 |
19.252 |
18.800 |
18.146 |
17.600 |
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5.10 |
Vrijstelling
(natura-)uitvaartproducten |
8.665 |
7.913 |
7.444 |
7.348 |
7.232 |
7.118 |
7.033 |
6.977 |
6.956 |
6.921 |
6.859 |
6.859 |
6.859 |
6.744 |
6.703 |
6.703 |
6.590 |
6.492 |
6.389 |
6.332 |
6.244 |
6.097 |
5.885 |
5.708 |
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Onderdeel
AN |
Waardevrijstelling
voor op 14-9-1999 bestaande kapitaalverzekeringen |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
123.428 |
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* Bron cijfers 2023: Eindejaarsbericht van Financiën voor 2024
Download het
cijferoverzicht voor 2024 in PDF-formaat door te klikken op: Cijferoverzicht Leven
2024
Opgesteld door: Erik
van Toledo; Fiscale site Levensverzekeringen (FsL)
Internetsite: http://www.fiscaalleven.eu
Datum: 20 december 2023