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Het bijzondere tarief houdt rekening met je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.
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Het bijzondere tarief is meestal hoger dan het standaard belastingtarief op je loonstrook, omdat het rekening houdt fulfilled de afbouw van heffingskortingen bij hogere inkomens. Hoe hoger je jaarloon, hoe hoger het bijzondere belastingtarief dat op je beloning wordt toegepast.
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