Samenvatting van aankoop eigen woning van de minor Financiële planning, Fontys Eindhoven
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Course
Aankoop eigen woning
Institution
Fontys Hogeschool (Fontys)
Samenvatting van alle stof van de lessen en de syllabus van dukers en baelemans van het vak Aankoop eigen woning van de minor Financiële planning, Fontys Eindhoven
Inhoudsopgave
VERMOGENSRECHTEN..................................................................................................................................................................4
2. Vermogensrecht en overeenkomsten.......................................................................................................................................4
2.1 Vermogensrecht algemene begripsbepalingen.....................................................................................................................4
2.2 Rechtshandelingen..................................................................................................................................................................5
2.2.1 Handelingsbekwaam.......................................................................................................................................................5
2.2.2 Handelingsonbevoegd.....................................................................................................................................................5
2.2.3 Wilsgebreken...................................................................................................................................................................5
2.2.4 Onrechtmatige daad, niet geldige rechtshandeling........................................................................................................6
2.2.5 Actio pauliana..................................................................................................................................................................6
2.3 Verbintenissenrecht................................................................................................................................................................6
2.3.1 Aanbod en aanvaarding...................................................................................................................................................6
2.3.2 Vertrouwensbeginsel.......................................................................................................................................................7
3.4 Verhaalsrecht..........................................................................................................................................................................7
JURIDISCHE EN FINANCIERINGSASPECTEN EIGEN WONING.........................................................................................................7
1. Een woning kopen.....................................................................................................................................................................7
1.1 Huren of kopen?......................................................................................................................................................................7
1.2 Prijsvorming woningen............................................................................................................................................................7
2. Betrokken partijen bij koop.......................................................................................................................................................7
2.1 Makelaar en taxateur.............................................................................................................................................................8
2.2 Notaris.....................................................................................................................................................................................8
2.4 Waarborgfonds.......................................................................................................................................................................8
2.5 De hypotheekadviseur.............................................................................................................................................................8
3. Hypotheek en zekerheden.........................................................................................................................................................9
3.1 Hypotheek..............................................................................................................................................................................9
3.2 Hypotheekakte.......................................................................................................................................................................9
3.2.1 Rechten van de hypotheekhouder Verhaalsrecht...........................................................................................................9
3.3 Hypotheekvormen...................................................................................................................................................................9
3.4 Hypotheekbedingen.............................................................................................................................................................10
3.5 Einde recht van hypotheek...................................................................................................................................................10
3.6 Andere zekerheden................................................................................................................................................................10
3.6.1 Persoonlijke zekerheidsstellingen.................................................................................................................................10
3.6.2 Zakelijke zekerheidsstellingen.......................................................................................................................................11
3.7 Pandrecht..............................................................................................................................................................................11
3.7.1 Vormen van pandrecht..................................................................................................................................................11
3.7. 2 Einde pandrecht............................................................................................................................................................11
3.7.3 Rechten van de pandhouder.........................................................................................................................................12
4. Het proces...............................................................................................................................................................................12
4.1 Bedenktijd en termijnenwet.................................................................................................................................................12
4.2 Registratie van de koopovereenkomst..................................................................................................................................12
4.3 Opschortende voorwaarden.................................................................................................................................................12
4.4 Ontbindende voorwaarden..................................................................................................................................................13
4.5 Nakoming van de overeenkomst..........................................................................................................................................13
4.6 Waarborgsom en bankgarantie...........................................................................................................................................13
4.7 Overlijden van de koper........................................................................................................................................................13
,4.8 Afspraken rond de feitelijke levering....................................................................................................................................14
6. GHF en Tijdelijke regeling hypothecair krediet.......................................................................................................................14
6.1 Informeren van de klant........................................................................................................................................................14
6.1.1 European Standardised Information Sheet (ESIS).........................................................................................................14
6.2 Maximale hypotheek op basis van inkomen en lasten.........................................................................................................14
6.2.1 Inkomenspositie (toetsinkomen)...................................................................................................................................15
6.2.2 De maximale toegestane woonlast...............................................................................................................................15
6.3 Maximale financiering op basis van marktwaarde woning..................................................................................................15
6.3.1 Marktwaarde.................................................................................................................................................................15
6.3.2 Bijzondere onderwerpen...............................................................................................................................................16
6.3.3 Maximale aflossingsvrije financiering...........................................................................................................................17
6.3.4 Comply or explain..........................................................................................................................................................17
6.3.5 Explain............................................................................................................................................................................17
6.3.6 Rentepercentage op basis waarde van de woning.......................................................................................................18
6.4 Aansluiting met gedragscode consumptieve financieringen................................................................................................18
7. Nationale Hypotheek Garantie...............................................................................................................................................18
7.1.1 Algemene voorwaarden voor de borgtocht..................................................................................................................18
7.1.2 De normen van NHG......................................................................................................................................................19
7.1.3 Aankoop bestaande woning..........................................................................................................................................20
7.1.4 Aankoop nieuwbouwwoning.........................................................................................................................................20
7.5.1 Financiering voor woningverbetering...........................................................................................................................21
7.1.6 Restschuldfinanciering...................................................................................................................................................21
7.2 Woonlastenfaciliteit..............................................................................................................................................................21
8. Hypotheekvormen en renteconstructies.................................................................................................................................21
8.1 Nominale en effectieve rente................................................................................................................................................21
8.2 Rentebedenktijdconstructie.................................................................................................................................................22
8.2.1 Startrente met rentebedenktijd....................................................................................................................................22
8.2.3 Bufferrente ook wel drempelrente genaamd...............................................................................................................22
8.3 Verhuisregelingen (meeneem- en doorgeefregeling)..........................................................................................................22
8.4 Hypotheekvormen................................................................................................................................................................22
8.4.1 Annuïteitenhypotheek...................................................................................................................................................23
8.4.2 Lineaire hypotheek........................................................................................................................................................23
8.4.3 Aflossingsvrije hypotheek (fixe hypotheek)..................................................................................................................23
8.4.4 Levenhypotheek............................................................................................................................................................24
8.4.5 Spaarhypotheek.............................................................................................................................................................24
8.4.6 Beleggingshypotheek.....................................................................................................................................................25
8.4.7 Bankspaarhypotheek SEW/BEW...................................................................................................................................26
8.4.8 Groene hypotheek.........................................................................................................................................................26
9. Financieringsconstructies........................................................................................................................................................26
9.1 Overbruggingskrediet...........................................................................................................................................................26
EIGEN WONING...........................................................................................................................................................................26
2. De eigen woning......................................................................................................................................................................26
2.1 Belastbare inkomsten uit de eigen woning...........................................................................................................................26
2.2 Begrip ‘eigen woning’............................................................................................................................................................26
2.3 Verhuisregeling bij verkoop en tijdelijke verhuur..................................................................................................................27
3. Voordelen uit de eigen woning...............................................................................................................................................27
3.1 Eigenwoningforfait................................................................................................................................................................27
3.2 Tijdelijke terbeschikkingstelling van de eigen woning..........................................................................................................28
3.3 Kamerverhuurvrijstelling.......................................................................................................................................................28
3.4 Toedeling eigenwoningforfait...............................................................................................................................................28
,4.2 Vereisten eigenwoningschuld...............................................................................................................................................28
4.1.1 Schulden in verband met de eigen woning...................................................................................................................29
4.1.2 Schulden aangegaan voor verbetering en onderhoud..................................................................................................29
4.1.3 Meefinancieren van financieringskosten......................................................................................................................29
4.2 Aflossingseis..........................................................................................................................................................................30
4.2.1 Informatieverplichting...................................................................................................................................................30
4.3 Verlaging eigenwoningschuld (antimisbruikbepalingen).....................................................................................................30
5. Eigenwoningreserve................................................................................................................................................................31
5.1 Vervreemdingssaldo..............................................................................................................................................................32
5.2 Definitie verwerving en vervreemding..................................................................................................................................33
5.3 Vervreemding tegen niet-zakelijke tegenprestatie...............................................................................................................33
5.4 Correctie eigenwoningschuld voor eigenwoningreserve......................................................................................................33
5.5 Afname eigenwoningreserve................................................................................................................................................33
5.6 Beschikking eigenwoningreserve..........................................................................................................................................34
6. Aflossingsstand.......................................................................................................................................................................34
7. Afwijken van aflossingsschema...............................................................................................................................................34
7.1 Inhaalregeling.......................................................................................................................................................................34
7.2 Onvoldoende betalingscapaciteit.........................................................................................................................................35
7.3 Betaalpauze hypotheek als gevolg van de coronaepidemie.................................................................................................35
7.4 Onbedoelde fout....................................................................................................................................................................35
7.4.1 Verlies kwalificatie eigenwoningschuld niet permanent..............................................................................................35
7.5 Aflossingsachterstand overige toetsmomenten...................................................................................................................36
9. Verhuisregeling.......................................................................................................................................................................36
10. Aftrekbare kosten..................................................................................................................................................................36
10.1 Aftrekbare kosten eigen woning.........................................................................................................................................36
10.1.1 Bouwrente...................................................................................................................................................................37
10.1.2 Afsluitprovisie..............................................................................................................................................................37
10.1.3 Vooruitbetaalde rente.................................................................................................................................................37
10.2 Restschulden.......................................................................................................................................................................37
10.3 Aftrekbare kosten gedeelde eigen woning.........................................................................................................................38
10.4 Aanpassing tarief aftrekbare kosten...................................................................................................................................38
11. Overgangsrecht eigenwoningschuld.....................................................................................................................................38
11.1 Bestaande eigenwoningschuld...........................................................................................................................................38
11.1.1 Begrip bestaande eigenwoningschuld.........................................................................................................................38
11.1.2 Uitbreiding bestaande eigenwoningschuld.................................................................................................................38
11.2 Aflossingen op de bestaande eigenwoningschuld..............................................................................................................39
11.2.1 Oversluiten bestaande eigenwoningschuld................................................................................................................40
11.2.2 Tijdelijk geen eigenwoningschuld................................................................................................................................40
11.3 Aanvulling eigenwoningschuld nieuwe wet........................................................................................................................40
12. Overgangsrecht aftrekbare kosten bestaande eigenwoningschuld....................................................................................40
12.1.1 Dertigjaarstermijn en overgangsrecht.........................................................................................................................41
12.1.2 Antimisbruikbepalingen en overgangsrecht...............................................................................................................41
12.1.3 Economische benadering............................................................................................................................................41
13. Overgangsrecht KEW, SEW en BEW......................................................................................................................................42
13.1 De KEW en het overgangsrecht...........................................................................................................................................42
13.2 Afwikkeling bestaande KEW...............................................................................................................................................42
, 13.3 Uitkering uit de KEW en de gevolgen voor de hypotheekrenteaftrek.................................................................................42
14. Bijzondere regelingen............................................................................................................................................................43
14.1 Aftrek wegens geen of geringe eigenwoningschuld...........................................................................................................43
15. Overdrachtsbelasting bij aankoop van een woning..............................................................................................................43
15. 1 Overdrachtsbelasting bij aankoop van een woning...........................................................................................................43
KAPITAALVERZEKERINGEN..........................................................................................................................................................44
4 De kapitaalverzekering eigen woning (KEW)...........................................................................................................................44
4.1 Formele eisen KEW................................................................................................................................................................44
4.3 Eigen woning.........................................................................................................................................................................44
4.2.1 Aflossing eigenwoningschuld........................................................................................................................................44
4.2.2 Duur premiebetaling en vervallen tijdklemmen...........................................................................................................44
4.2.3 Bandbreedte..................................................................................................................................................................45
4.2.4 Eenmalige kapitaalsuitkering.........................................................................................................................................45
4.2.5 Professionele levensverzekeraar...................................................................................................................................45
4.3 Belastingheffing....................................................................................................................................................................45
4.3.1 Belastbare inkomsten uit eigen woning........................................................................................................................45
4.3.2 Voordeel uit kapitaalverzekering eigen woning............................................................................................................45
4.3.3 Fictieve kapitaalsuitkering.............................................................................................................................................45
4.3.4 Bedrag van de betaalde premies en de meetelregel KEW............................................................................................46
4.3.5 Tijdstip van heffing........................................................................................................................................................46
4.4 De KEW-vrijstelling................................................................................................................................................................46
4.4. De drie plafonds van de KEW-vrijstelling........................................................................................................................46
4.4.3 Eenmalige kapitaalsuitkering; uitzondering..................................................................................................................47
4.4.3 Gedeeltelijke uitkering..................................................................................................................................................47
4.4.4 Geldgever is eerste begunstigde; fiscale genieter van de uitkering.............................................................................47
4.4.5 Vrijstellingen gelden per belastingplichtige en zijn niet overdraagbaar.......................................................................47
4.4.6 Drievoudige imputatieregeling......................................................................................................................................47
4.7 Uitkering hoger dan vrijstelling.............................................................................................................................................47
4.11 Omzetting van een KEW......................................................................................................................................................48
5. De spaarrekening eigen woning (SEW )..................................................................................................................................48
5.1 Spaarrekening versus beleggingsrecht.................................................................................................................................48
5.2 Formele eisen SEW................................................................................................................................................................48
5.3 SEW-clausule.........................................................................................................................................................................48
5.4 Vergelijking voorwaarden KEW en SEW...............................................................................................................................48
5.4.1 Eigen woning.................................................................................................................................................................49
5.4.2 Eigenwoningschuld........................................................................................................................................................49
5.4.3 Begunstigingsmogelijkheden.........................................................................................................................................49
5.5 Belastingheffing....................................................................................................................................................................49
5.5.1 Voordeel uit spaarrekening eigen woning....................................................................................................................49
5.5.2 Belastbare inkomsten uit eigen woning........................................................................................................................49
5.5.3 Fictieve deblokkering.....................................................................................................................................................49
5.6 De SEW-vrijstelling................................................................................................................................................................49
5.6.1 Vrijstelling geldt per rekeninghouder............................................................................................................................50
VERMOGENSRECHTEN
2. Vermogensrecht en overeenkomsten
2.1 Vermogensrecht algemene begripsbepalingen
Vermogen: al iemand zijn bezittingen en schulden.
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