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Oefentoets Instructie 14
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Oefentoets Instructie 14 Vragen + Antwoorden!
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OefentoetsOnderdeel 1: MC-vragen
1. A 3. C 5. B 7. A 9. D
2. D 4. A 6. A 8. A 10. D
Onderdeel 2: Casuïstiek
Casus 1: Wouter en Selma
Vraag 11
- Berekening nalatenschap Wouter:
o Woning Breda €1.000.000 * 50% €500.000
o Hypotheek woning Breda € 100.000 * 50% € 50.000 -/-
o Vakantiewoning Knokke € 315.000 * 50% €157.500
o Spaarrekening Wouter € 250.000 * 50% €125.000
o Spaarrekening Selma € 120.000 * 50% € 60.000
o Gezamenlijke spaarrekening € 100.000 * 50% € 50.000
o Nalatenschap Wouter €842.500
- Erfgenamen zijn Selma (1/4), Tim (1/4), Pieter (1/4), Daan (1/8) en Mees (1/8)
- Selma, Tim en Pieter dus €842. = €210.625
- Daan en Mees ieder €210. = €105.312,50
- Selma ontvangt een fictieve verkrijging van €800.000 * 50% = €400.000 (ORV)
- Selma
o Erfdeel Selma = € 210.625
o Overlijdensrisicoverzekering = € 400.000
o Fictief vruchtgebruik = 6% * (3 * €210.625) * 11 = € 417.037,50
o Totale belaste verkrijging = €1.027.662,50
o Vrijstelling partner = €671.910
Imputatie op de vrijstelling vanuit het nabestaandenpensioen
Nabestaandenpensioen = €43.145
€43.145 * 11 * 50% = €237.297,50
IB-latentie = €237.297,50 * 30% = €71.189,25
Imputatie op de vrijstelling = €237.297,50 - €71.189,25 = €166.108
o Resterende vrijstelling = €671.910 - €166.108 = €505.802
o Belasting betalen over €1.027.662,50 - €505.802 = €521.860,50
o Schijf 1 = €128.751 * 10% = €12.875
o Schijf 2 = €521.860,50 - €128.751 = €393.109,50 * 20% = €78.621,90
o Totaal te betalen belasting = €91.496
- Tim & Pieter
o Erfrechtelijk deel = €210.625
o Fictief vruchtgebruik = 6% * €210.625 * 11 = €139.013 -/-
o Resterend = €71.612
o Vrijstelling kinderen = €21.282 -/-
o Belasting betalen over = €50.330
, o Schijf 1 = €50.330 * 10% = €5.033 erfbelasting per kind
- Daan & Mees
o Erfrechtelijk deel = €105.312
o Fictief vruchtgebruik = 6% * €105.312,50 * 11= €69.507 -/-
o Resterend = €35.805
o Vrijstelling kleinkinderen = €21.282 -/-
o Belasting betalen over = €14.523
o Schijf 1 = €14.523 * 18% = €2.614 erfbelasting per kind
Vraag 12
- Selma:
o 6% * 11 * €1.000.000 = € 660.000
o Overlijdensrisicoverzekering = € 400.000
o Belaste verkrijging = €1.060.000
o Vrijstelling inclusief imputatie € 505.802 -/-
o Belast bedrag = € 554.198
o Schijf 1 = €128.751 * 10% = €12.875
o Schijf 2 = €554.198 - €128.751 = €425.447 * 20% = €85.089
o Te betalen belasting = €97.964
- Belaste verkrijging kinderen Bloot eigendom €1.000.000 - €660.000 = €340.000
Casus 2: Joris en Marlies
Vraag 13
- Berekening nalatenschap Joris
o Woning Maastricht €925.000 * 50% € 462.500
o Beleggingsdepot Joris €1.250.000
o Spaarrekening Joris € 150.000
o Gez. spaarrekening €120.000 * 50% € 60.000
o Nalatenschap Joris €1.922.500
- Erfgenamen zijn Marlies, Camiel, Josien en Lilly, ieder voor 25%
- Iedere erfgenaam heeft recht op €1.922.500 * 25% = €480.625
- Marlies
o Verkrijging vanuit nalatenschap €480.625
o Fictief vruchtgebruik (6% - 3,5%) * (3 * €480.625) * 13 = €468.609
o Belaste verkrijging €949.234
o Vrijstelling partner €671.910 -/-
o Belasting betalen over €277.324
o Schijf 1 = €128.751 * 10% = €12.875
o Schijf 2 = €277.324 - €128.751 = €148.573 * 20% = €29.714
o Te betalen erfbelasting = €42.589
- Camiel, Josien & Lilly
o Verkrijging vanuit nalatenschap €480.625
o Fictief vruchtgebruik per kind (6% - 3,5%) * €480.625 * 13 €156.203 -/-
o Belaste verkrijging €324.422
o Vrijstelling kind € 21.282 -/-
o Belasting betalen over €303.140
o Schijf 1 = €128.751 * 10% = €12.875
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