{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Input","Output"],"not_rendered":{"images":2,"defined_names":2},"read":"whole","date_system":"1900"}

{"sheet":"Input","index":0,"n_rows":25,"n_cols":5,"rows_kept":25,"merged":[[8,4,8,5],[9,2,9,6]]}
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[null,"Wat is voordeliger voor mij als ZZP-er?"]
[]
[null,null,"Vul de lichtblauwe cellen in om te berekenen wat voor jou de voordeligste optie is."]
[null,null,"Klik daarna op de knop \"Start\" om de berekening te starten. "]
[]
[null,null,"Gegevens auto"]
[]
[]
[null,null,"Cataloguswaarde in euro's incl BTW/BPM",null,{"v":50000,"d":"€ 50,000.00"}]
[null,null,"Leaseprijs per maand in euro's incl. BTW",null,{"v":600,"d":"€ 600.00"}]
[null,null,"Brandstofverbruik km/per liter 1 op",null,1]
[null,null,"Brandstofprijs in euro's per liter",null,{"v":1.85,"d":"€ 1.85"}]
[]
[null,null,"Gegevens privé"]
[]
[]
[null,null,"Zakelijke kilometers per jaar (aantal)",null,{"v":30000,"d":"30,000"}]
[null,null,"Privé kilometers per jaar (aantal)",null,{"v":10000,"d":"10,000"}]
[null,null,"Netto km-vergoeding per km in eurocenten",null,{"v":0.19,"d":"€ 0.19"}]
[null,null,"IB-tarief ",null,{"v":0.5,"d":"50.00%"}]
[null,null,"Bijtellings % zakelijke auto",null,{"v":0.22,"d":"22%"}]

{"sheet":"Output","index":1,"n_rows":43,"n_cols":7,"rows_kept":43,"merged":[[7,4,7,5],[8,4,8,5],[9,4,9,5],[12,2,12,6],[14,2,14,6],[26,2,26,6],[27,3,27,6],[41,2,41,5],[42,2,42,4]]}
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[null,"Wat is voordeliger voor mij als ZZP-er?"]
[]
[]
[{"$nulls":3},"Uitkomst",{"$f":"IF(G25-G39>-1,\"Privé leasen\",\"Zakelijk leasen\")","v":"Zakelijk leasen"}]
[{"$nulls":3},"Verschil op jaarbasis",{"$f":"IF((G25-G39)<0,(G25-G39)*-1,G25-G39)","v":{"v":33314.41445401793,"d":"€ 33,314"}}]
[{"$nulls":3},"Besparing na 5 jaar",{"$f":"E9*5","v":{"v":166572.07227008967,"d":"€ 166,572"}}]
[]
[]
[null,null,"Berekening op jaarbasis"]
[]
[null,null,"Zakelijk"]
[]
[{"$nulls":4},"Bruto","Btw","Netto"]
[{"$nulls":4},"€","€","€"]
[null,null,"Leasebedrag *",null,{"$f":"12*Input!E14","v":{"v":7200,"d":"7,200"}},{"$f":"E19-E19/117.5*100","v":{"v":1072.3404255319147,"d":"1,072"}},{"$f":"E19-F19","v":{"v":6127.659574468085,"d":"6,128"}}]
[null,null,"Brandstofkosten (zakelijk en privé)",null,{"$f":"((Input!E21+Input!E22)/Input!E15)*Input!E16","v":{"v":74000,"d":"74,000"}},{"$f":"21/121*E20","v":{"v":12842.97520661157,"d":"12,843"}},{"$f":"E20-F20","v":{"v":61157.02479338843,"d":"61,157"}}]
[null,null,"BTW privégebruik 2,7% ",null,{"$f":"0.027*Input!E13","v":{"v":1350,"d":"1,350"}},null,{"$f":"E21","v":{"v":1350,"d":"1,350"}}]
[null,null,"Minder IB i.v.m. aftrekbaarheid kosten ",{"$nulls":3},{"$f":"-Input!E24*(G21+G20+G19)","v":{"v":-34317.34218392826,"d":"-34,317"}}]
[null,null,"Bijtelling Inkomstenbelasting",null,{"$f":"IF(Input!E22<500,0,IF(Input!E13<=50000,Input!E13*Input!E24*Input!E25,IF(AND(Input!E13>50000,Input!E25=12%),(50000*Input!E25*Input!E24)+((Input!E13-50000)*22%*Input!E24),Input!E13*22%*Input!E24)))","v":{"v":5500,"d":"5,500"}},null,{"$f":"E23","v":{"v":5500,"d":"5,500"}}]
[]
[null,null,"Kosten zakelijk leasen",{"$nulls":3},{"$f":"SUM(G19:G23)","v":{"v":39817.34218392826,"d":"39,817"}}]
[]
[null,null,"Privé"]
[]
[{"$nulls":5},"Totaal","Netto"]
[{"$nulls":5},"€","€"]
[null,null,"Leasebedrag",null,null,{"$f":"Input!E14*12","v":{"v":7200,"d":"7,200"}},{"$f":"F31","v":{"v":7200,"d":"7,200"}}]
[null,null,"Brandstofkosten zakelijke kilometers",null,null,{"$f":"(Input!E21/Input!E15)*Input!E16","v":{"v":55500,"d":"55,500"}},{"$f":"F32","v":{"v":55500,"d":"55,500"}}]
[null,null,"Brandstofkosten privé kilometers",null,null,{"$f":"(Input!E22/Input!E15)*Input!E16","v":{"v":18500,"d":"18,500"}},{"$f":"F33","v":{"v":18500,"d":"18,500"}}]
[null,null,"Declareren zakelijke kilometers",null,null,{"$f":"-Input!E21*Input!E23","v":{"v":-5700,"d":"-5,700"}}]
[null,null,"Minder IB door declareren zakelijke kilometers",null,null,{"$f":"Input!E24*F34","v":{"v":-2850,"d":"-2,850"}},{"$f":"F35","v":{"v":-2850,"d":"-2,850"}}]
[null,null,"Btw retour leasebedrag/brandstofkosten",null,null,{"$f":"-(Input!E21/(Input!E21+Input!E22))*(F31*17.5/117.5)+(-F32*21/121)","v":{"v":-10436.486724107615,"d":"-10,436"}},{"$f":"F36","v":{"v":-10436.486724107615,"d":"-10,436"}}]
[null,null,"Meer IB i.v.m. terugvragen BTW",null,null,{"$f":"-Input!E24*F36","v":{"v":5218.243362053808,"d":"5,218"}},{"$f":"F37","v":{"v":5218.243362053808,"d":"5,218"}}]
[]
[null,null,"Kosten privé leasen",{"$nulls":3},{"$f":"SUM(G31:G37)","v":{"v":73131.7566379462,"d":"73,132"}}]
[]
[null,null,"IB = Inkomstenbelasting"]
[null,null,"* Uitgangspunt: van het leasebedrag is 17,5% BTW terug te vragen (Deel is vrij"]
[null,null,"  van BTW: BPM, Verzekering, MRB)."]