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Ook een predikant moet belasting betalen.
Het Reformatorisch Dagblad melde op 1 sept. 2008: Predikant fiscaal minder goed af.
Bijzondere positie biedt keuze uit twee opties:
Zgn. Opting-in.
Artikel 4f van de Wet op de loonbelasting biedt deze mogelijkheid.
Eenvoudiger voor de belasting aangifte.
Het Steunpunt Kerkelijke Beheerzaken zegt hiervan:
Wordt niet door SKB aanbevolen. In algemene termen brengt dit geen voordelen. De predikant wordt niet als werknemer beschouwd. De fiscale afhandeling kan risicovolle keuzes met zich meebrengen, waarvan de effecten door de Inspecteur van Belasting later kan worden verhaald.
Het SKB adviseert het z.g. pseudo-ondernemerschap, waarbij de predikant jaarlijks afrekent met de fiscus.
Om die reden wordt jaarlijks op declaratiebasis 550 euro ter beschikking gesteld.
Uit „Het goede Geld(t):
Ons advies is standaard gebruik te maken van pseudo-ondernemerschap. Indien om moverende redenen de predikant gebruik wil maken van de opting-in constructie, dan dit pas uitvoeren na gedetailleerd fiscaal advies en de predikant en de kerkenraad precies weten wat de consequenties zijn.
