: one thing provided to someone (being a worker) As well as precisely what is usual or owed Etymology
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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 apart percentage, het bijzondere belastingtarief.
In excess of deze excess 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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