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opdracht successieplanning
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opdracht successieplanning
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By: izmerliomar • 1 year ago
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SuccessieplanningVlaminck Amber, Amina Abdulaziz en
Chelsea Willems
Howest Brugge – Financiën en
verzekeringswezen
,Inhoudsopgave
1 Inleiding................................................................................................................................ 3
2 Gezinssituatie....................................................................................................................... 4
3 Huwelijksstelsel.................................................................................................................... 4
4 Het vermogen....................................................................................................................... 5
4.1 Onroerende goederen...................................................................................................5
4.2 Roerende goederen.......................................................................................................5
4.3 Beleggingsportefeuille...................................................................................................5
5 Wensen in kaart brengen.....................................................................................................8
6 Bespreken techniek: ‘verblijvingsbeding op onverdeelde goederen’.....................................8
6.1 Fiscale besparing........................................................................................................... 9
6.2 Vlaamse belastingdienst................................................................................................9
6.3 Huwelijksvoordeel met betrekking tot onverdeelde goederen........................................9
6.4 Huwelijksvoordeel met betrekking tot onverdeelde onroerende goederen.....................9
6.5 Huwelijksvoordeel met betrekking tot onverdeelde roerende goederen.........................9
7 Voor-en nadelen.................................................................................................................10
8 Het effect bij overlijden.......................................................................................................10
8.1 Situatie 1: man overlijdt eerst, vrouw daarna...............................................................10
8.2 Situatie 2: vrouw overlijdt eerst, man daarna (mevrouw is reeds overleden)...............11
9 Berekening successie.......................................................................................................12
9.1 Te ontvangen erfdeel (excl. erfbelasting).....................................................................12
9.2 Erfbelasting.................................................................................................................. 13
9.3 Werkelijk te ontvangen erfdeel (na aftrek erfbelastingen)............................................14
10 Wat kan de echtgenoot nu doen?.....................................................................................14
10.1 Bankgift...................................................................................................................... 14
10.2 Schenken van onroerende goederen onder levenden, als voorschot op erfdeel........15
10.3 Te verdelen schenkingen...........................................................................................16
10.4 Schenkbelasting bij onroerende goederen ................................................................16
10.5 Schenkingsbelastingen bij roerende goederen .........................................................17
10.6 Overzicht betaling schenkbelasting en successierechten .........................................18
10.7 Conclusie ..................................................................................................................18
11 Eigen visie........................................................................................................................ 18
12 Documenten....................................................................................................................19
12.1 Testament.................................................................................................................. 19
12.1.1 Testament vrouw.................................................................................................19
12.1.2 Testament man...................................................................................................19
, 12.1.3 Wijziging huwelijksstelsel....................................................................................19
13 Bijlagen............................................................................................................................ 19
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