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Samenvatting registratie- en erfbelasting
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Samenvatting van het vak registratie- en erfbelasting gegeven in het tweede jaar immobiliën en verzekeringen.
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By: jesonh • 2 year ago
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Mds306
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Registratie- en erfbelastingInhoud
Inleiding op de registratiebelasting .....................................................................................................6
A. Zakelijke en indirecte belasting................................................................................................6
B. Federale en gewestelijke belasting ..........................................................................................6
C. Formaliteitenbelasting ............................................................................................................6
D. Contantbelasting vs inkohiering...............................................................................................6
E. Wettelijke grondslag ...............................................................................................................7
Registratieformaliteiten ......................................................................................................................7
A. Algemeen ................................................................................................................................7
B. Registratie op minuut, brevet, kopie, origineel ........................................................................7
C. Ondeelbaarheid registratieformaliteit .....................................................................................7
D. Gevolgen en belang van de registratie .....................................................................................7
E. Het registratierelaas (steeds federaal) .....................................................................................7
Hoofdstuk 2 Registratieplicht ..............................................................................................................8
A. Onderworpen akten en verklaringen .......................................................................................8
B. Termijnen voor aanbieding ter registratie................................................................................8
C. Personen verplicht tot aanbieding ter registratie en betaling van de belasting ........................9
D. Plaats van de registratie ..........................................................................................................9
E. Sancties ...................................................................................................................................9
Hoofdstuk 3 Algemene heffingsregels ............................................................................................... 10
A. Het bestaan van een akte die titel verschaft aan een rechtshandeling ................................... 10
Vereiste van een akte ................................................................................................................ 10
Akte die titel verschaft .............................................................................................................. 10
Nietige akten............................................................................................................................. 10
Wettelijke overdrachten ........................................................................................................... 10
B. De werkelijke overeenkomst ................................................................................................. 10
Verkeerd benoemde akten ........................................................................................................ 10
Veinzing of simulatie ................................................................................................................. 10
Prijsbewimpeling ....................................................................................................................... 11
Antimisbruikbepaling ................................................................................................................ 11
C. De actuele rechtshandeling ................................................................................................... 11
Beginsel .................................................................................................................................... 11
De tijdsbepaling ........................................................................................................................ 11
, De ontbindende voorwaarde..................................................................................................... 11
Opschortende voorwaarde ........................................................................................................ 12
Bijzondere toepassingen ........................................................................................................... 12
Afhankelijke en onafhankelijke rechtshandelingen .................................................................... 13
Non bis in idem ......................................................................................................................... 13
Hoofdstuk 4 Soorten registratiebelastingen ...................................................................................... 14
Algemeen vast recht (AVR) ............................................................................................................ 14
Specifiek vast recht (SVR) (niet zo belangrijk) ................................................................................ 14
Evenredige rechten (EVR).............................................................................................................. 14
Hoofdstuk 5 Overdracht onder bezwarende titel van in België gelegen OG (=VERKOOPRECHT) ......... 14
Belastbare verrichtingen ............................................................................................................... 14
Belastbare grondslag..................................................................................................................... 15
Overdracht van volle eigendom................................................................................................. 15
Overdracht van vruchtgebruik ................................................................................................... 16
Overdracht van blote eigendom ................................................................................................ 16
Tarief ............................................................................................................................................ 16
Basistarief van 10% ................................................................................................................... 16
Verlaagde tarieven .................................................................................................................... 17
Wederverkoop < 2 jaar.................................................................................................................. 19
De meeneembaarheid van RB in het Vlaams Gewest..................................................................... 19
Beginsel .................................................................................................................................... 19
Het principieel meeneembaar bedrag (PMB) ............................................................................. 19
Beperking van het meeneembaar bedrag .................................................................................. 19
Vormen van meeneembaarheid ................................................................................................ 20
Aanwijzing van een lastgever (= commandverklaring)................................................................ 21
Rouwkoop (~herveiling) ............................................................................................................ 21
Vruchtgebruik ........................................................................................................................... 21
Verkoop met BTW ..................................................................................................................... 21
Hoofdstuk 6 Openbare verkoop van lichamelijke roerende goederen (federaal) ............................... 22
Belastbare verrichting ................................................................................................................... 22
Tarief = 5% .................................................................................................................................... 22
Maatstaf van heffing ..................................................................................................................... 22
Vrijstellingen ................................................................................................................................. 22
Hoofdstuk 7 Huurovereenkomst (federaal) ....................................................................................... 22
Algemeen ..................................................................................................................................... 22
Belastbare verrichtingen ............................................................................................................... 22
, Tarief: 0,2% ................................................................................................................................... 22
Maatstaf van heffing ..................................................................................................................... 22
Vrijstellingen ................................................................................................................................. 23
Hoofdstuk 8 Hypotheekvestiging....................................................................................................... 23
Gewestelijke versus federale bevoegdheid.................................................................................... 23
Belastbare verrichtingen en tarief ................................................................................................. 23
Belastingplichtige .......................................................................................................................... 23
Belastbare grondslag..................................................................................................................... 23
Vrijstelling ..................................................................................................................................... 23
Handlichting van hypothecaire inschrijving ................................................................................... 23
Hoofdstuk 9 Verdeling ...................................................................................................................... 24
Algemeen ..................................................................................................................................... 24
Belastbare verrichtingen ............................................................................................................... 24
Tarief ............................................................................................................................................ 24
Bijzonderheden............................................................................................................................. 24
Gemeenschappelijk huwelijksvermogen.................................................................................... 24
Vruchtgebruik en blote eigendom ............................................................................................. 24
Omzetting VG van LLE ............................................................................................................... 24
Maatstaf van heffing ..................................................................................................................... 25
Hoofdstuk 10 Inbreng in vennootschap ............................................................................................. 25
Inbreng in Belgische vennootschap ............................................................................................... 25
Belastbare verrichting ............................................................................................................... 25
Tarief ........................................................................................................................................ 25
Maatstaf van heffing ................................................................................................................. 26
Gemengde inbreng.................................................................................................................... 26
Vrijstelling : enkel AVR 50 EUR................................................................................................... 26
Verkrijging door vennoten van OG afkomstig van de vennootschap .............................................. 26
Hoofdstuk 11 Schenking.................................................................................................................... 27
Belastbare verrichting ................................................................................................................... 27
Tarief ............................................................................................................................................ 27
Schenking van OG ..................................................................................................................... 27
Schenking van roerende goederen bij NA .................................................................................. 28
Maatstaf van heffing ..................................................................................................................... 29
Handgift/bankgift.......................................................................................................................... 29
Procedure handgift ................................................................................................................... 29
Procedure bankgift.................................................................................................................... 30
, Schenkingen van ondernemingen ................................................................................................. 30
Tarief ........................................................................................................................................ 30
Familiale onderneming.............................................................................................................. 30
Voorwaarden ............................................................................................................................ 30
Verminderingen ............................................................................................................................ 31
Ten gunste van de kinderen ...................................................................................................... 31
Ten gunste van bepaalde rechtspersonen ................................................................................. 31
Vrijstellingen ................................................................................................................................. 31
Hoofdstuk 13 Procedure controle en bewijs ...................................................................................... 31
Hoofdstuk 0 Inleiding ........................................................................................................................ 32
Situering van de erfbelasting in de fiscaliteit ................................................................................. 32
Fiscale woonplaats ........................................................................................................................ 32
Erfbelasting versus Recht van overgang ........................................................................................ 32
Algemeen.................................................................................................................................. 32
Gelijkenissen ............................................................................................................................. 32
Verschillen ................................................................................................................................ 32
Hoofdstuk 1 Regels van het erfrecht ................................................................................................. 33
Soorten erfopvolging .................................................................................................................... 33
Wettelijke erfopvolging ............................................................................................................. 33
Testamentaire erfopvolging ...................................................................................................... 33
Wettelijke erfopvolging ................................................................................................................. 33
Wat? ......................................................................................................................................... 33
Soorten ..................................................................................................................................... 33
Regelmatige erfopvolging.......................................................................................................... 33
Onregelmatige erfopvolging ...................................................................................................... 35
Testamentaire erfopvolging .......................................................................................................... 35
Vormen ..................................................................................................................................... 35
Legatarissen .............................................................................................................................. 36
Aanvaarden of verwerpen van nalatenschap ............................................................................. 36
Beschikbaar deel/reservatair deel ............................................................................................. 36
Hoofdstuk 2 Berekening erfbelasting ................................................................................................ 38
Inleiding ........................................................................................................................................ 38
Belastbare basis ............................................................................................................................ 38
Categorieën van erfgenamen ........................................................................................................ 38
Gehuwden/samenwonenden en rechte lijn ............................................................................... 39
De categorie broers en zusters (decumul/erfgenaam) ............................................................... 39
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